haku: @author Sherman, H. D. / yhteensä: 4
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| Tekijä: | Sherman, H. D. Young, S. D. |
| Otsikko: | Tread Lightly Through These Accounting Minefields |
| Lehti: | Harvard Business Review
2001 : JUL-AUG, VOL. 79:7, p. 129-147 |
| Asiasana: | ACCOUNTING SHAREHOLDERS FINANCIAL REPORTING |
| Kieli: | eng |
| Tiivistelmä: | In the current economic climate, there is tremendous pressure - and personal incentive for managers - to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC. But it's shareholders who suffer from aggressive accounting strategies; they don't get a true sense of the financial health of the company, and when problems come to light, the shares they're holding can plummet in value. This article examines the hazards of each minefield in turn. It also provides a set of questions to ask in order to determine where a company's accounting practices might be overly aggressive. The authors argue that members of corporate boards need to be financially literate. |
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