Browsing Economic Theory by Author "HASLAM, CJ"
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International Financial Reporting Standards (IFRS): Stress Testing in Financialized Reporting Entities
HASLAM, CJ (2017-11-04)Financialisation is a process by which windfall capital market gains are crystallised from future earnings over and above those available from current earnings and profit. Accounting numbers reported by business firms are ... -
Rethinking Financial Reporting: Reinstating the Social License of Limited Liability
HASLAM, CJ (2017-11-16)Shyam Sunder’s monograph ‘Rethinking Financial Reporting: Standards, Norms and Institutions’ explores the extent to which it is possible to deliver ‘better financial reporting’ so as to support investment decision making ...