Titlebook: Creative Accounting; The effectiveness of Trevor Pijper Book 1993 Trevor Pijper 1993 accounting.information.Options.performance.stock marke

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,Sind Diktatoren Männer des Mutes?,unt and the balance sheet. The disadvantages of relying on these two statements as the primary sources of financial information about the reporting entity have been stressed throughout this book. The purpose of this chapter is to examine whether closer analysis of the funds statement might have assi

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,„Neurotisch sein“ heißt nicht „krank sein“,cial adaptability’. of the reporting entity. To use more common terminology, financial statements have to include a balance sheet, a profit and loss account, a statement of total recognised gains and losses and a statement of cash flows, in addition to various note disclosures.

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All of the People, All of the Time?,ing at approximately 260p each. Impressed by the strength of trading in Polly Peck’s food and electronics divisions, the Carr, Kitcat & Aitken analyst predicted a substantial improvement in pre-tax profit in 1990 and 1991. He recommended that Polly Peck’s shares be bought at their current price of 260p.

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Book 1993red prominently in the financial press.Creative Accountingquestions whether the new regime is likely to improve financial reporting practices in the United Kingdom. Do financial statements contain useful information? Is the new profit and loss account a reliable measure of financial performance? Wha