Before the Enron Collapse: What Corporate CFOs Around the World Said About the Status of Accounting and Disclosure Practices

Before the Enron Collapse: What Corporate CFOs Around the World Said About the Status of... Corporate Chief Financial Officers (CFOs) in many countries atdifferent levels of development and in various parts of the worldconsidered financial statement disclosure and corporate corruption tobe serious corporate problems long before the Enron debacle. Thispaper presents the results of a survey of CFOs conducted across 40countries during the fall of 2000 and the spring of 2001. Most of therespondents, including those in the United States, considered the lackof adequate disclosure of information by companies to be a biggerissue than either corrupt business practices or a lack of effectiveaccounting guidelines. Only in the United Kingdom did more CFOsconsider the lack of effective accounting guidelines to be an issue ofmore concern than the lack of disclosure. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Review of Pacific Basin Financial Markets and Policies World Scientific Publishing Company

Before the Enron Collapse: What Corporate CFOs Around the World Said About the Status of Accounting and Disclosure Practices

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Publisher
World Scientific Publishing Company
Copyright
Copyright ©
ISSN
0219-0915
eISSN
1793-6705
D.O.I.
10.1142/S0219091503001158
Publisher site
See Article on Publisher Site

Abstract

Corporate Chief Financial Officers (CFOs) in many countries atdifferent levels of development and in various parts of the worldconsidered financial statement disclosure and corporate corruption tobe serious corporate problems long before the Enron debacle. Thispaper presents the results of a survey of CFOs conducted across 40countries during the fall of 2000 and the spring of 2001. Most of therespondents, including those in the United States, considered the lackof adequate disclosure of information by companies to be a biggerissue than either corrupt business practices or a lack of effectiveaccounting guidelines. Only in the United Kingdom did more CFOsconsider the lack of effective accounting guidelines to be an issue ofmore concern than the lack of disclosure.

Journal

Review of Pacific Basin Financial Markets and PoliciesWorld Scientific Publishing Company

Published: Dec 1, 2003

Keywords: Accounting transparency disclosure corrupt business practices

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