Financial Accounts — What They Do and Don’t Reveal

Susan Dev
Additional contact information
Susan Dev: London School of Economics

Chapter 11 in Management Accountability and Corporate Governance, 1982, pp 129-140 from Palgrave Macmillan

Abstract: Abstract This essay is concerned with that most patent and controlled form of accountability, presentation offinancial accounts in the Annual Report, the focus being on accounting profit. The important issues for the purpose of assessing the value of this form of accountability are whether profit-reporting is reliable and accurate, and whether it is useful for the purpose of investors’ dealing decisions so that resources are allocated to the most deserving companies.

Date: 1982
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-05944-7_11

Ordering information: This item can be ordered from
http://www.palgrave.com/9781349059447

DOI: 10.1007/978-1-349-05944-7_11

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().