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Creative Accounting and the Cross-Eyed Javelin Thrower.

Creative Accounting and the Cross-Eyed Javelin Thrower.

・ISBN 978-0-471-98835-9 paper US$ 108.95

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お気に入り
著者・編者Whelan, Christopher / Mcbarnet, D.,
出版社(Wiley, US)
出版年月1999
ページ数208 pp.
言語ENG
ニュース番号<453-L65 454-L68>

解説

Creative accounting, as highlighted in the best selling books of Terry Smith and Ian Griffiths, was one of the key themes in corporate finance in the 1980s. The control of creative accounting has been a major issue of the 1990s. This book looks at the regulatory response to creative accounting and the role olf the Financial Reporting Review Panel, under Sir David Tweedie, in policing company accounts. The book is about the contest for the control of creative accounting, a contest in which Sir David Tweedie describes the Financial Reporting Review Panel as 'like a cross-eyed javelin thrower at the Olympic Games'.