Skip to Content
Accounting for Managers: Interpreting Accounting Information for Decision-Making, Canadian Edition
book

Accounting for Managers: Interpreting Accounting Information for Decision-Making, Canadian Edition

by Paul M. Collier, Sandy M. Kizan, Eckhard Schumann
January 2013
Intermediate to advanced
544 pages
16h 35m
English
Wiley
Content preview from Accounting for Managers: Interpreting Accounting Information for Decision-Making, Canadian Edition

CHAPTER 2

Accounting and Its Relationship to Shareholder Value and Corporate Governance

LEARNING OBJECTIVES

After reading this chapter, you should be able to answer the following questions:

images What is the relationship between capital markets and product markets?

images What is value-based management and how does it relate to accounting?

images What is economic value added (EVA) and why is it important to management?

images What is the relationship between strategy, shareholder value, and accounting?

images What is corporate governance and what are the basic principles of corporate governance in Canada?

This chapter develops the theme that was identified in Chapter 1 as being important to business understanding: the separation of ownership from control and its importance for accounting information. This separation of ownership and control led to the emergence of capital markets and value-based management, the subject of this chapter. Several tools for measuring shareholder value are also described. The link between ...

Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.

Read now

Unlock full access

More than 5,000 organizations count on O’Reilly

AirBnbBlueOriginElectronic ArtsHomeDepotNasdaqRakutenTata Consultancy Services

QuotationMarkO’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.
Julian F.
Head of Cybersecurity
QuotationMarkI wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.
Addison B.
Field Engineer
QuotationMarkI’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.
Amir M.
Data Platform Tech Lead
QuotationMarkI'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
Mark W.
Embedded Software Engineer

You might also like

Accounting for Managers: Interpreting Accounting Information for Decision Making, 4th Edition

Accounting for Managers: Interpreting Accounting Information for Decision Making, 4th Edition

Paul M. Collier
Management Accounting

Management Accounting

Debarshi Bhattacharyya

Publisher Resources

ISBN: 9781118037966Purchase book