April 2011
Intermediate to advanced
496 pages
13h 22m
English
book
Corporate Governance Matters: A Closer Look at Organizational Choices and Their Consequences
by David Larcker, Brian Tayan
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10. Financial Reporting and External Audit
In this chapter, we examine the process by which the board of directors assesses the integrity of published financial statements. As discussed in previous chapters, the accuracy of financial reporting is important for several reasons. First, this information is critical for the general efficiency of capital markets and the proper valuation of a company’s publicly traded securities. Second, an informed evaluation of a company’s strategy, business model, and risk level depends on the accurate reporting of financial and operating measures. This is true for both internally and externally reported data. Third, the board of directors awards performance-based compensation to management based on the achievement ...
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O’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.
I 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.
I’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.
I'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.