Accounting Standards : True or False?

R. A. Rayman

ISBN 10: 0415377803 / ISBN 13: 9780415377805

Published by Taylor & Francis Ltd Nov 2005, 2005

About this Item

Neuware - In his outstanding book, Anthony Rayman explains the failure of the conventional system of accounting and proposes an alternative system to promote the improvement of corporate governance in the market economy.

Seller Inventory # 9780415377805

Bibliographic Details

• Title: Accounting Standards : True or False?
• Publisher: Taylor & Francis Ltd Nov 2005
• Publication Date: 2005
• Language: English
• ISBN 10: 0415377803
• ISBN 13: 9780415377805
• Binding: Buch
• Condition: Neu
• Dimensions: 240W x 161H x 18D millimeters 240 millimeters width by 161 millimeters height by 18 millimeters depth
• Weight: 534 grams

About this title

Synopsis

Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself.

In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate governance can be achieved, not by expensive and counterproductive regulations (like the US Sarbanes-Oxley Act and some International Accounting Standards), but by an enhanced accounting information system that exposes corporate management to the full rigour of market forces.

About the Author

Rayman, R.A.