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Record Nr. |
UNINA9910455833003321 |
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Titolo |
Following the money [[electronic resource] ] : the Enron failure and the state of corporate disclosure / / George Benston ... [et al.] |
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Pubbl/distr/stampa |
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Washington, D.C., : AEI-Brookings Joint Center for Regulatory Studies, c2003 |
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ISBN |
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1-280-81269-9 |
9786610812691 |
0-8157-0891-2 |
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Descrizione fisica |
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1 online resource (140 p.) |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Disclosure in accounting - United States |
Corporations - United States - Accounting |
Corporations - United States - Auditing |
Accounting - Standards - United States |
Financial statements - United States |
Capital market - United States |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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The crisis in corporate disclosure -- What's wrong-and right-with corporate accounting and auditing in the United States -- Fixing corporate disclosure -- Disclosure challenges ahead. |
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Sommario/riassunto |
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This text focuses on the disjunction between national systems of corporate disclosure and the global character of capital markets. It offers recommendations for decision-makers on the accounting and reporting reforms necessary to improve disclosure in international equities trading. |
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