Book Description
Recent traumatic events in the financial markets, such as the fall of Enron, World Com, and Arthur Andersen, have led to an increased emphasis on corporate governance and on the regulatory bodies overseeing the capital markets and the financial professions. This emphasis is reflected in accounting and business curricula across the nation. Educational materials that appropriately highlight the importance of the SEC, as well as the new laws that apply to corporate reporting, ethics, and guidelines for corporate governance, are scarce, despite their increasingly important role. Few titles that can serve as either a supplement or as a primary text exist that focus on the SEC as the body for overseeing financial reporting and corporate responsibilities.
Introduction to the SEC and Corporate Governance FROM THE PUBLISHER
Recent traumatic events in the financial markets, such as the fall of Enron, World Com, and Arthur Andersen, have led to an increased emphasis on corporate governance and on the regulatory bodies overseeing the capital markets and the financial professions. This emphasis is reflected in accounting and business curricula across the nation. Educational materials that appropriately highlight the importance of the SEC, as well as the new laws that apply to corporate reporting, ethics, and guidelines for corporate governance, are scarce, despite their increasingly important role. Few titles that can serve as either a supplement or as a primary text exist that focus on the SEC as the body for overseeing financial reporting and corporate responsibilities.
SYNOPSIS
This text focuses on financial reporting and the central role played by the Securities and Exchange Commission (SEC) in ensuring the accuracy, adequacy, and fairness of financial reporting to the marketplace. After reading the text, professionals and graduate students in accounting and business will understand the relationship between investment decisions by investors and managers, capital markets regulation by the SEC, the functioning of corporate governance processes, and the role of the accountant and business executive relative to each. Author information is not given. Annotation ©2004 Book News, Inc., Portland, OR