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Financial Accounts — What They Do and Don’t Reveal

In: Management Accountability and Corporate Governance

Author

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  • Susan Dev

    (London School of Economics)

Abstract

This essay is concerned with that most patent and controlled form of accountability, presentation offinancial accounts in the Annual Report, the focus being on accounting profit. The important issues for the purpose of assessing the value of this form of accountability are whether profit-reporting is reliable and accurate, and whether it is useful for the purpose of investors’ dealing decisions so that resources are allocated to the most deserving companies.

Suggested Citation

  • Susan Dev, 1982. "Financial Accounts — What They Do and Don’t Reveal," Palgrave Macmillan Books, in: Kenneth Midgley (ed.), Management Accountability and Corporate Governance, chapter 11, pages 129-140, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-05944-7_11
    DOI: 10.1007/978-1-349-05944-7_11
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