George Benston

Following the Money: The Enron Failure and the State of Corporate Disclosure

Buch

While the authors of this volume agree that the US system of corporate disclosure and governance is in need of change, they are concerned that policymakers may be overreacting in some areas and taking actions in others that may prove to be ineffective or even counterproductive. The authors argue that the major problem lies not in the accounting and auditing standards themselves, but in enforcing those standards.

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Produktdetails

Weitere Autoren: Bromwich, Michael / Litan, Robert E.

ISBN: 978-0-8157-3470-3
EAN: 9780815734703
Produktnummer: 24724866
Verlag: Brookings Inst Pr And Aei
Sprache: Englisch
Erscheinungsjahr: 2003
Seitenangabe: 126 S.
Masse: H22.9 cm x B15.2 cm x D0.8 cm 213 g
Gewicht: 213

Über den Autor

George J. Benston is John H. Harland Professor of Finance at Goizueta Business School, Emory University. Michael Bromwich is CIMA Professor of Accounting and Financial Management at the London School of Economics. Robert E. Litan is a senior fellow in Economic Studies at the Brookings Institution and vice president for research and policy at the Kauffman Foundation. Among his many books is Good Capitalism, Bad Capitalism, and the Economics of Growth and Prosperity (Yale University Press, 2007), written with William J. Baumol and Carl J. Schramm. Alfred Wagenhofer is professor of management accounting and control at the University of Graz, Austria, and professor at the European Institute for Advanced Studies in Management, Brussels.