haku: @author Jenkins, E. / yhteensä: 3
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| Tekijä: | Jenkins, E. |
| Otsikko: | An information highway in need of improvements |
| Lehti: | Journal of Accountancy
1994 : MAY, p. 77-83 |
| Asiasana: | ACCOUNTING INFORMATION FINANCIAL REPORTING |
| Kieli: | eng |
| Tiivistelmä: | Users' critical external reporting needs are not being met. External reporting is an information highway that should serve the needs of those who use it. This has been the guiding principle of the american Institute of CPAs special committee on financial reporting, which is putting together its final recommendations for improving external reporting. The consequences of a failing reporting process are severe. a thinner capital market decreases opportunities for risk-sharing and reduces capital market liquidity. |
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