Chapter I: Introduction -- Section 1.1. Background -- Section 1.2. Objectives -- Section 1.3. Organization & Structure -- Chapter 2: Theory And Analysis -- Section 2.1. The Framework & the Relevance of Corporate Earnings -- Section 2.2. The Setup -- Chapter 3. Ging and Corporate Earnings -- Chapter 4. The Model -- Section 4.1. The Business Case: Resolving Measurement Issues -- Chapter 5: Applications -- Section 5.1. Learning from Game Theory -- Section 5.2. Learning from International Corporate Financial Reporting: A Special Look at IAS 12 -- Chapter 6: Conclusion -- Section 6.1. Concluding Remarks, Implications and Suggestions -- Section 6.2. Limitations and Future Research.
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SUMMARY OR ABSTRACT
Text of Note
This book illustrates an existing bond between corporate financial performance and corporate financial reporting. It suggests that where goal incongruence, or conflict of interest, exists between the acting parties, there may also be significant variation in their definitions of corporate profits such as accounting and taxable profits. The authors provide in-depth analysis of this link, and evidence for the resulting financial implications in the context of international accounting and financial reporting standards (IASs and IFRSs).