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北美財務報告(PPT 33頁)

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財務報告
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北美財務報告
北美財務報告(PPT 33頁)內容簡介
Outline of Presentation -1
Roles of standard setting bodies (FASB, CICA), Managers, Auditors and Suppliers of Capital (Investors and Creditors or lenders) [See Diagram]
Information Economics Approach and Efficiency of capital markets
WorldCom, Enron and Arthur Andersen
Incentives of Management to Manage Earnings
Outline of Presentation -2
Steps to prevent scandals from occurring in the future?
Some Ethical Principles
An Ethical Case
Questions regarding presentation or any other (accounting) questions.

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