Corporate Financial Reporting and Performance: A New Approach

＂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)＂--