Indecent Disclosure by Frank Clarke
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Indecent Disclosure
By Frank Clarke

Indecent Disclosure

Gilding the Corporate Lily

By (author) See other recent books by Frank Clarke See other recent books by Graeme Dean
Format: Paperback

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Indecent Disclosure by Frank Clarke

Book Description

Indecent Disclosure captures the anguish the commercial public experiences when the misleading financial disclosures of some public corporations lead to an unexpected collapse. Here, the authors pursue four main themes as underpinning the crisis in companies' financial disclosures. First, companies' compliance with the accounting standards does not produce financial statements that disclose their wealth and financial progress; second, misleading financial statements are more the result of compliance with the accounting rules with the best of intentions, than from the deviation from them with the intent to mislead; third, the raft of knee-jerk corporate governance mechanisms imposed following the recent corporate shenanigans are more directed at appearances than rectifying malpractice; and fourth, there is increasing evidence that the current group structures in which corporate activities are arranged are incapable of effective regulation. Here those themes are explained, explored, and illustrated, within the framework of an agenda for true, effective reform.

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Book Details

ISBN: 9780521701839
ISBN-10: 052170183X
Format: Paperback
(228mm x 152mm x 21mm)
Pages: 296
Imprint: Cambridge University Press
Publisher: Cambridge University Press
Publish Date: 29-Jun-2007
Country of Publication: United Kingdom

Books By Author Frank Clarke


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Author Biography - Frank Clarke

Frank Clarke, PhD, BEc (Syd.), is Emeritus Professor of Accounting at the University of Newcastle, and Honorary Professor of Accounting at the University of Sydney. Graeme Dean, MEC, FCPA, TIA, is Professor of Accounting, and formerly Head of Discipline of Accounting and Business Law, School of Business at the University of Sydney.

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