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| Author: | Forker, J. Green, S. |
| Title: | Corporate Governance and Accounting Models of the Reporting Entity |
| Journal: | British Accounting Review
2000 : DEC, VOL. 32:4, p. 375-396 |
| Index terms: | CORPORATE GOVERNANCE ACCOUNTING MODELS |
| Language: | eng |
| Abstract: | In this paper the emerging literature that links styles of corporate governance to financial and legal systems and then to economic performance is extended to consider the role of accounting model choice. The issue of accounting for non-reciprocal transfers, in particular, government grants, is used to illustrate the reduction in the relevance, reliability and comparability of financial statements that result from the failure to provide a conceptual definition of performance at the level of operating profit. Compliance with UK disclosure requirements for government grants following the 1981 Companies Act is investigated and differences in the corporate governance, financial, legal and accounting systems of Germany, a code law country, and the UK, a common law country, are reviewed. |
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