Corporate Governance and the Responsibility of the Board of Directors for Strategic Financial Reporting
One of the fundamental principles of good corporate governance is transparency, i.e., the disclosure of private information to external stakeholders, so that they may make judgments and decisions relating to the corporation. Equally important, but less discussed, is the competing value that corporat...
| Main Author: | |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2009
|
| In: |
Journal of business ethics
Year: 2009, Volume: 90, Issue: 2, Pages: 179-197 |
| Further subjects: | B
Financial Reporting
B financial report management B Corporate governance B ethics of earnings management B Earnings management B strategic financial reporting B Disclosure B Secrecy |
| Online Access: |
Volltext (lizenzpflichtig) |
MARC
| LEADER | 00000caa a22000002c 4500 | ||
|---|---|---|---|
| 001 | 1785636693 | ||
| 003 | DE-627 | ||
| 005 | 20250324045223.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 220112s2009 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1007/s10551-010-0381-9 |2 doi | |
| 035 | |a (DE-627)1785636693 | ||
| 035 | |a (DE-599)KXP1785636693 | ||
| 035 | |a (DE-He213)s10551-010-0381-9-e | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a 1 |2 ssgn | ||
| 100 | 1 | |8 1\p |e VerfasserIn |0 (DE-588)170172449 |0 (DE-627)060220392 |0 (DE-576)131078364 |4 aut |a Gaa, James C. | |
| 109 | |a Gaa, James C. | ||
| 245 | 1 | 0 | |a Corporate Governance and the Responsibility of the Board of Directors for Strategic Financial Reporting |
| 264 | 1 | |c 2009 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a One of the fundamental principles of good corporate governance is transparency, i.e., the disclosure of private information to external stakeholders, so that they may make judgments and decisions relating to the corporation. Equally important, but less discussed, is the competing value that corporations need to protect legitimate secrets. Corporations thus need a communication strategy for dealing with external stakeholders which addresses the conflict between disclosure and secrecy. This article focuses on an important element of that communication strategy in the context of financial reporting: the possibility that corporate insiders may consider it in their interest, or in the interest of specific stakeholders, to alter or manipulate the financial information that it discloses publicly. Using concepts from the corporate governance and financial reporting literatures, it addresses the ethical question of who (management or the board of directors) should be responsible for making the fundamental strategic choices whether and (if so) how the corporation alters or manipulates the financial information. This article argues that the board of directors is responsible for formulating (and monitoring) the corporation's communication strategy, and that management is responsible for carrying it out. | ||
| 601 | |a Strategie | ||
| 650 | 4 | |a strategic financial reporting | |
| 650 | 4 | |a Secrecy | |
| 650 | 4 | |a Financial Reporting | |
| 650 | 4 | |a financial report management | |
| 650 | 4 | |a ethics of earnings management | |
| 650 | 4 | |a Earnings management | |
| 650 | 4 | |a Disclosure | |
| 650 | 4 | |a Corporate Governance | |
| 773 | 0 | 8 | |i Enthalten in |t Journal of business ethics |d Dordrecht : Springer, 1982 |g 90(2009), 2, Seite 179-197 |h Online-Ressource |w (DE-627)270937129 |w (DE-600)1478688-6 |w (DE-576)121465284 |x 1573-0697 |7 nnas |
| 773 | 1 | 8 | |g volume:90 |g year:2009 |g number:2 |g pages:179-197 |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-010-0381-9 |x Resolving-System |z lizenzpflichtig |3 Volltext |
| 883 | |8 1 |a cgwrk |d 20250301 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | ||
| 935 | |a mteo | ||
| 951 | |a AR | ||
| ELC | |a 1 | ||
| ITA | |a 1 |t 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 4033695575 | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1785636693 | ||
| LOK | |0 005 20220112043712 | ||
| LOK | |0 008 220112||||||||||||||||ger||||||| | ||
| LOK | |0 035 |a (DE-Tue135)IxTheo#2021-12-30#70011B4F8875363044B76674886515110497AC35 | ||
| LOK | |0 040 |a DE-Tue135 |c DE-627 |d DE-Tue135 | ||
| LOK | |0 092 |o n | ||
| LOK | |0 852 |a DE-Tue135 | ||
| LOK | |0 852 1 |9 00 | ||
| LOK | |0 935 |a ixzs |a ixrk |a zota | ||
| ORI | |a SA-MARC-ixtheoa001.raw | ||
| STA | 0 | 0 | |a Corporate governance,Corporate control |
| STB | 0 | 0 | |a Gouvernement d'entreprise |
| STC | 0 | 0 | |a Gobierno corporativo |
| STD | 0 | 0 | |a Corporate governance,Governo d'impresa,Governo d'impresa |
| STE | 0 | 0 | |a 企业管理,商团治理,公司治理 |
| STF | 0 | 0 | |a 企業管理,商團治理,公司治理 |
| STG | 0 | 0 | |a Governança corporativa |
| STH | 0 | 0 | |a Корпоративное управление |
| STI | 0 | 0 | |a Εταιρική διακυβέρνηση,Corporate governance |
| SYE | 0 | 0 | |a Unternehmenskontrolle,Unternehmensüberwachung |
