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GING and Corporate Earnings

In: Corporate Financial Reporting and Performance: A New Approach

Author

Listed:
  • Önder Kaymaz

    (Central Connecticut State University (CCSU))

  • Özgür Kaymaz

    (Turkish Airlines Inc.)

  • A. R. Zafer Sayar

    (The Union of Chambers of Certified Public Accountants of Turkey: TURMOB (AICPA-Equivalent))

Abstract

The third chapter, Chapter 3, signifies Goal Incongruence Problem (GING). It connects GING with corporate earnings in a way to come down to a commonly known and real-life-related accounting narrative. Itfocuses on and delves into the recently emerging concept known as treasury loss while providing an in-depth examination. Chapter 3 investigates the relevance of corporate earnings and discusses the significant impact of the GING issue on corporate earnings. The treasury loss issue is well defined and structured while its implications, applications and implementations are all explored in its entirety.

Suggested Citation

  • Önder Kaymaz & Özgür Kaymaz & A. R. Zafer Sayar, 2015. "GING and Corporate Earnings," Palgrave Macmillan Books, in: Corporate Financial Reporting and Performance: A New Approach, chapter 3, pages 16-29, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-51533-9_3
    DOI: 10.1057/9781137515339_3
    as

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