Phân tích tư tưởng của nhân dân qua đoạn thơ: Những người vợ nhớ chồng… Những cuộc đời đã hóa sông núi ta trong Đất nước của Nguyễn Khoa Điềm
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Just as the share ownership structure delineates a firm’s agency problem, it also
impacts the firm’s reporting. When an owner effectively controls a firm, he/she also
controls the production of the firm’s accounting information and reporting policies.
When the controlling owner is entrenched by his/her voting power and there is a large
separation of the voting and cash flow rights, the credibility of the accounting
information is reduced. That is, outside investors pay less attention to the reported
accounting numbers, because they expect that the controlling owner reports accounting
information out of self-interest rather than as a reflection of the firm’s true underlying
economic transactions. In particular, outside...
Nội dung trích xuất từ tài liệu:
Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting
