The degradation of reported corporate profits

Article Abstract:

It is contended that the treble character of corporate profit accounting has resulted in the concurrent degradation of profit reporting to capital markets and tax authorities. It is pointed out that the related debasement of book and tax profits arises from altered technological possibilities.

Corporations, Capital funds & cash flow, Accounting and auditing, Excess profits tax

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The role of family in family firms

Article Abstract:

Influence of family values in the management and economics of family businesses is examined.

Management dynamics, Management, Influence, Company business management, Family-owned business enterprises, Family-owned businesses, Family corporations, Family values

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Corporate earnings: facts and fiction

Article Abstract:

Truthfulness in corporate earnings disclosure is discussed.

Reports, Corporation reports, Company reports

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