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Hopes and fears for financial reporting and corporate governance

Hopes and fears for financial reporting and corporate governance The author, one of the leading business thinkers in the USA and a former Harvard Business School professor, puts forward his hopes and fears for the year 2004. He hopes that the worlds of financial reporting and corporate governance will become clearer and more effective but he worries that resistance from company directors and a preference for rules rather than principles will hinder this process. On balance he concludes that he is more hopeful than fearful for the year ahead. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Balance Sheet Emerald Publishing

Hopes and fears for financial reporting and corporate governance

Balance Sheet , Volume 12 (2): 6 – Apr 1, 2004

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Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
0965-7967
DOI
10.1108/09657960410517785
Publisher site
See Article on Publisher Site

Abstract

The author, one of the leading business thinkers in the USA and a former Harvard Business School professor, puts forward his hopes and fears for the year 2004. He hopes that the worlds of financial reporting and corporate governance will become clearer and more effective but he worries that resistance from company directors and a preference for rules rather than principles will hinder this process. On balance he concludes that he is more hopeful than fearful for the year ahead.

Journal

Balance SheetEmerald Publishing

Published: Apr 1, 2004

Keywords: Financial reporting; Corporate governance; International accounting; Extensible markup language; Accounting standards

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