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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Corporate Financial Reporting and Performance: A New Approach

Corporate Financial Reporting and Performance: A New Approach

Kaymaz, Önder
Kaymaz, Özgür
Sayar, A. R. Zafer

Hardcover

AccountingInvesting & Finance

ISBN10: 1137515325
ISBN13: 9781137515322
Publisher: Springer Nature
Published: Nov 5 2015
Pages: 82
Weight: 0.60
Height: 0.38 Width: 5.50 Depth: 8.50
Language: English
Globalization and the accompanying investment facilities available have resulted in rapid popularity for international financial reporting standards (IFRS). However, differences often exist in terms of what firms report, and once inconsistency between tax regulations and financial reporting regulations occur, differences between taxable and accounting practices are inevitable. This book introduces a new approach to corporate financial reporting by investigating goal incongruence (GING) in the context of the principal and agent (PA) setting. The authors argue that improving the method for the disclosure of information would not only increase the quality of corporate financial information and reporting but also reduce the possibility of any GING arising. This book presents the financial implications of international accounting and financial reporting standards (IAS and IFRS), presenting numerous real-life situations, cases, examples and implications to reveal how GING might influence the implementation of corporate financial reporting of profit volumes and sizes, which are the leading drivers of and widely accepted proxies for corporate financial performance.

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