skip to content
Corporate financial reporting and performance : a new approach Preview this item
ClosePreview this item
Checking...

Corporate financial reporting and performance : a new approach

Author: Önder Kaymaz; Özgür Kaymaz; A R Zafer Sayar
Publisher: Houndmills, Basingstoke, Hampshire : Palgrave Macmillan, 2015.
Series: Palgrave pivot.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
"This book illustrates an existing bond between corporate financial performance and corporate financial reporting. It suggests that where goal incongruence, or conflict of interest, exists between the acting parties, there may also be significant variation in their definitions of corporate profits such as accounting and taxable profits. The authors provide in-depth analysis of this link, and evidence for the  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy online

Links to this item

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Önder Kaymaz; Özgür Kaymaz; A R Zafer Sayar
ISBN: 9781137515322 1137515325 1137515333 9781137515339 9781349703326 134970332X
OCLC Number: 931649674
Description: xii, 82 pages : illustrations ; 23 cm.
Contents: 1: Introduction --
1.1. Background --
1.2. Objectives --
1.3. Organization & Structure --
2: Theory And Analysis --
2.1. The Framework & the Relevance of Corporate Earnings --
2.2. The Setup --
3. GING and Corporate Earnings --
3.1 Concealed Gains --
3.2 The Concept of Treasury Loss --
4. The Model --
4.1. Business Cases: Resolving Measurement Issues --
5: Applications --
5.1. Learning from Game Theory --
5.2. Learning from International Corporate Financial Reporting: A Special Look at IAS 12 --
6: Conclusion --
6.1. Concluding Remarks, Implications and Suggestions --
6.2. Limitations and Future Research.
Series Title: Palgrave pivot.
Responsibility: Önder Kaymaz, Associate Professor of Accounting, Central Connecticut State University (CCSU), USA, Özgür Kaymaz, Financial and Administrative Affairs Manager, Training Directorate, Turkish Airlines Inc., Turkey and A.R. Zafer Sayar, CEO, Union of Chambers of Certified Public Accountants of Turkey. TURMOB (AICPA-Equivalent).

Abstract:

"This book illustrates an existing bond between corporate financial performance and corporate financial reporting. It suggests that where goal incongruence, or conflict of interest, exists between the acting parties, there may also be significant variation in their definitions of corporate profits such as accounting and taxable profits. The authors provide in-depth analysis of this link, and evidence for the resulting financial implications in the context of international accounting and financial reporting standards (IASs and IFRSs)"--

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/931649674> # Corporate financial reporting and performance : a new approach
    a schema:Book, schema:CreativeWork ;
   library:oclcnum "931649674" ;
   library:placeOfPublication <http://id.loc.gov/vocabulary/countries/enk> ;
   schema:about <http://experiment.worldcat.org/entity/work/data/2753151899#Topic/business_&_economics_accounting_financial> ; # BUSINESS & ECONOMICS--Accounting--Financial
   schema:about <http://experiment.worldcat.org/entity/work/data/2753151899#Topic/corporation_reports> ; # Corporation reports
   schema:about <http://experiment.worldcat.org/entity/work/data/2753151899#Topic/corporations_accounting> ; # Corporations--Accounting
   schema:about <http://dewey.info/class/657.3/e23/> ;
   schema:about <http://experiment.worldcat.org/entity/work/data/2753151899#Topic/business_&_economics_finance> ; # BUSINESS & ECONOMICS--Finance
   schema:about <http://experiment.worldcat.org/entity/work/data/2753151899#Topic/financial_statements> ; # Financial statements
   schema:author <http://experiment.worldcat.org/entity/work/data/2753151899#Person/kaymaz_onder_1977> ; # Önder Kaymaz
   schema:author <http://experiment.worldcat.org/entity/work/data/2753151899#Person/sayar_a_r_zafer> ; # A. R. Zafer Sayar
   schema:author <http://experiment.worldcat.org/entity/work/data/2753151899#Person/kaymaz_ozgur_1974> ; # Özgür Kaymaz
   schema:bookFormat bgn:PrintBook ;
   schema:datePublished "2015" ;
   schema:description ""This book illustrates an existing bond between corporate financial performance and corporate financial reporting. It suggests that where goal incongruence, or conflict of interest, exists between the acting parties, there may also be significant variation in their definitions of corporate profits such as accounting and taxable profits. The authors provide in-depth analysis of this link, and evidence for the resulting financial implications in the context of international accounting and financial reporting standards (IASs and IFRSs)"--"@en ;
   schema:description "1: Introduction -- 1.1. Background -- 1.2. Objectives -- 1.3. Organization & Structure -- 2: Theory And Analysis -- 2.1. The Framework & the Relevance of Corporate Earnings -- 2.2. The Setup -- 3. GING and Corporate Earnings -- 3.1 Concealed Gains -- 3.2 The Concept of Treasury Loss -- 4. The Model -- 4.1. Business Cases: Resolving Measurement Issues -- 5: Applications -- 5.1. Learning from Game Theory -- 5.2. Learning from International Corporate Financial Reporting: A Special Look at IAS 12 -- 6: Conclusion -- 6.1. Concluding Remarks, Implications and Suggestions -- 6.2. Limitations and Future Research."@en ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/2753151899> ;
   schema:inLanguage "en" ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/2753151899#Series/palgrave_pivot> ; # Palgrave pivot.
   schema:name "Corporate financial reporting and performance : a new approach"@en ;
   schema:productID "931649674" ;
   schema:url <http://dx.doi.org/10.1057/9781137515339> ;
   schema:workExample <http://worldcat.org/isbn/9781137515322> ;
   schema:workExample <http://worldcat.org/isbn/9781349703326> ;
   schema:workExample <http://worldcat.org/isbn/9781137515339> ;
   umbel:isLike <http://bnb.data.bl.uk/id/resource/GBB5B2760> ;
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/931649674> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/2753151899#Person/kaymaz_onder_1977> # Önder Kaymaz
    a schema:Person ;
   schema:birthDate "1977" ;
   schema:familyName "Kaymaz" ;
   schema:givenName "Önder" ;
   schema:name "Önder Kaymaz" ;
    .

<http://experiment.worldcat.org/entity/work/data/2753151899#Person/kaymaz_ozgur_1974> # Özgür Kaymaz
    a schema:Person ;
   schema:birthDate "1974" ;
   schema:familyName "Kaymaz" ;
   schema:givenName "Özgür" ;
   schema:name "Özgür Kaymaz" ;
    .

<http://experiment.worldcat.org/entity/work/data/2753151899#Person/sayar_a_r_zafer> # A. R. Zafer Sayar
    a schema:Person ;
   schema:familyName "Sayar" ;
   schema:givenName "A. R. Zafer" ;
   schema:name "A. R. Zafer Sayar" ;
    .

<http://experiment.worldcat.org/entity/work/data/2753151899#Series/palgrave_pivot> # Palgrave pivot.
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/931649674> ; # Corporate financial reporting and performance : a new approach
   schema:name "Palgrave pivot." ;
   schema:name "Palgrave pivot" ;
    .

<http://experiment.worldcat.org/entity/work/data/2753151899#Topic/business_&_economics_accounting_financial> # BUSINESS & ECONOMICS--Accounting--Financial
    a schema:Intangible ;
   schema:name "BUSINESS & ECONOMICS--Accounting--Financial"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/2753151899#Topic/business_&_economics_finance> # BUSINESS & ECONOMICS--Finance
    a schema:Intangible ;
   schema:name "BUSINESS & ECONOMICS--Finance"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/2753151899#Topic/corporation_reports> # Corporation reports
    a schema:Intangible ;
   schema:name "Corporation reports"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/2753151899#Topic/corporations_accounting> # Corporations--Accounting
    a schema:Intangible ;
   schema:name "Corporations--Accounting"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/2753151899#Topic/financial_statements> # Financial statements
    a schema:Intangible ;
   schema:name "Financial statements"@en ;
    .

<http://worldcat.org/isbn/9781137515322>
    a schema:ProductModel ;
   schema:isbn "1137515325" ;
   schema:isbn "9781137515322" ;
    .

<http://worldcat.org/isbn/9781137515339>
    a schema:ProductModel ;
   schema:isbn "1137515333" ;
   schema:isbn "9781137515339" ;
    .

<http://worldcat.org/isbn/9781349703326>
    a schema:ProductModel ;
   schema:isbn "134970332X" ;
   schema:isbn "9781349703326" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.