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| Tekijä: | Gaa, J.C. |
| Otsikko: | Corporate governance and the responsibility of the board of directors for strategic financial reporting |
| Lehti: | Journal of Business Ethics
2009 : VOL 90:2 p. 179-197 |
| Asiasana: | corporate governance disclosure earnings ethics financial reporting communication board of directors |
| Kieli: | eng |
| Tiivistelmä: | This article focuses on an important element of communication strategy in the context of financial reporting: the possibility that corporate insiders might consider it in their interest, or in the interest of specific stakeholders, to alter or manipulate the financial information that it discloses publicly. Using concepts from the corporate governance and financial reporting literatures, it addresses the ethical question of who should be responsible for making the fundamental strategic choices whether and (if so) how the corporation alters or manipulates the financial information. This article argues that the board of directors is responsible for formulating the corporation's communication strategy, and that management is responsible for carrying it out. |
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