MARC record from Internet Archive

LEADER: 04917cam 2200781 a 4500
001 ocm36008483
003 OCoLC
005 20180602014322.0
008 961119s1997 enka b 001 0 eng
010 $a 96039880
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015 $aGB9762682$2bnb
019 $a39875450
020 $a0521585236$q(pbk. ;$qalk. paper)
020 $a9780521585231$q(pbk. ;$qalk. paper)
020 $a0521585201$q(alk. paper)
020 $a9780521585200$q(alk. paper)
035 $a(OCoLC)36008483$z(OCoLC)39875450
043 $an-us---
050 00 $aHG230.3$b.C56 1997
082 00 $a174/.9657$221
084 $a85.02$2bcl
100 1 $aClarke, Frank L.
245 10 $aCorporate collapse :$bregulatory, accounting, and ethical failure /$cF.L. Clarke, G.W. Dean, K.G. Oliver.
260 $aCambridge, U.K. ;$aNew York, NY :$bCambridge University Press,$c1997.
300 $axx, 294 pages :$billustrations ;$c23 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
504 $aIncludes bibliographical references (pages 284-288) and index.
505 0 $aSwindlers' list? -- Creative accounting -- The corporate 1960s: Dubious credit and tangled webs -- Reid Murray: The archetypal failure -- Stanhill: Private and public corporate 'games' -- H.G. Palmer: 'Gilt' by association -- Going for broke in the 1970s -- Minsec: Decline of a share trader -- Cambridge Credit: Other people's money -- Uncoordinated financial strategies at Associated Securities Ltd -- The 1980s: Decade of the deal? -- Adsteam on the rocks -- Bond Corporation Holdings Ltd (Group): Entrepreneurial rise and fall -- Westmex Ltd: The security facade of cross guarantees --Groupthing: Byzantine corporate structures -- Groupthing--group therapy: Consolidation accounting -- Fatal attrition: Accounting's diminishing serviceability -- Ethos abandoned, vision lost: Accounting at the professional crossroads?
520 $aWhen financial statements paint a rosy picture of a company one day and the same company announces massive losses the next, it can only be assumed that fortunes haven't actually changed overnight. This provocative book tells why accounting has failed to deliver the truth about a company's state of affairs or to give warning of its drift towards failure. In this lively and readable book, the authors balance broad interpretation and recommendations for reform with fine detail of particular cases, insightful analysis of contemporary practices and dissection to the pervading commercial rhetoric. The failures examined include Reid Murray in the 1960s, Cambridge Credit in the 1970s and Bond Corporation Holdings in the 1980s. They show that the cult of the individual in media coverage of those of affairs has masked serious endemic problems in the system of reporting financial information. Corporate Collapse is essential reading for professional accountants and auditors, company directors and managers, regulators, corporate lawyers, investors, and everyone aspiring to join their ranks.
650 0 $aBusiness failures.
650 0 $aCorporations$xAccounting.
650 0 $aBusiness ethics.
650 6 $aEntreprises en difficulte $zE tats-Unis.
650 6 $aEntreprises$zE tats-Unis$xComptabilite
650 6 $aMorale des affaires$zE tats-Unis.
650 7 $aBusiness ethics.$2fast$0(OCoLC)fst00842675
650 7 $aBusiness failures.$2fast$0(OCoLC)fst00842694
650 7 $aCorporations$xAccounting.$2fast$0(OCoLC)fst00879778
650 17 $aBedrijfsethiek.$2gtt
650 17 $aFaillissement.$2gtt
650 7 $aKonkurs$2gnd
650 7 $aRechnungslegung$2gnd
651 7 $aUSA.$2swd
650 4 $aAccounting.
650 4 $aBusiness enterprises$xAccounting.
650 4 $aFinancial crises.
648 7 $aGeschichte 1960-1997$2swd
700 1 $aDean, G. W.
700 1 $aOliver, K. G.$q(Kyle Gaius),$d1965-
856 41 $3Table of contents$uhttp://catdir.loc.gov/catdir/toc/cam027/96039880.html
856 41 $3Table of contents$uhttp://digitool.hbz-nrw.de:1801/webclient/DeliveryManager?pid=1135240&custom_att_2=simple_viewer
856 42 $3Publisher description$uhttp://catdir.loc.gov/catdir/description/cam028/96039880.html
938 $aBaker & Taylor$bBKTY$c69.95$d69.95$i0521585201$n0002942939$sactive
938 $aBaker and Taylor$bBTCP$n96039880
938 $aYBP Library Services$bYANK$n1434706
029 1 $aAU@$b000012793213
029 1 $aAU@$b000026735418
029 1 $aDEBSZ$b061196614
029 1 $aGEBAY$b2743985
029 1 $aNLGGC$b158861205
029 1 $aNZ1$b5037494
029 1 $aYDXCP$b1385361
029 1 $aYDXCP$b1434706
994 $aZ0$bPMR
948 $hNO HOLDINGS IN PMR - 621 OTHER HOLDINGS