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_cAE-UQU
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_223
100 1 _aBhaskar, Krish N.,
245 1 0 _aDisruption in financial reporting :
_ba post-pandemic view of the future of corporate reporting /
_cKrish Bhaskar and John Flower ; with contributions from Rod Sellers.
260 _aNew York, NY :
_bRoutledge,
_c2021.
300 _a144 p. :
_c23 cm.
490 0 _aDisruption in financial reporting & auditing
504 _aIncludes bibliographical references.
505 _aContents: 1 Financial Reporting landscape and this book-- 2 Reporting Theory and Failures-- 3 The Investment Industry-- 4 The Current Reporting and Auditing Environment-- 5 Disruption in Reporting the Evidence-- 6 Disruption in Reporting and the New Technology-- 7 Short-term remedies and Quick Fixes-- 8 Conflicting Objectives in Financial Reporting-- 9 Reporting for the post-pandemic future
520 _aSummary:- "Since the global financial crisis of 2007-8, new laws and regulations have been introduced with the aim of improving the transparency in financial reporting. Yet the flow of meaningful information to shareholders and the public has deteriorated. This concise book argues that the changes have simply masked an increase in the use of corporate PR and impression management simulacra which allow poor performance to be masked by misleading information presented in glib boilerplate texts and tables. Drawing on extensive research and interviews with insiders and experts, this book charts what has gone wrong with financial reporting and offers a range of solutions to improve information to both investors and the public. Providing a compelling exploration of the industry's failings and present difficulties, and the impact of future disruption this timely thought provoking book will be of great interest to students, researchers, professionals and policy makers in accounting, financial reporting, financial statement analysis and governance"--
650 0 _aFinancial statements.
650 0 _aCorporations
_xFinance.
650 0 _aAuditing.
700 1 _aFlower, John,
700 1 _aSellers, Rod
_eContributor
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_cBK
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_d7827