About this book -- Regulation, regulators and reporting -- Manipulating reports and creative accounting -- Landmark scandals : the impact of earlier cases -- Tesco, HBOS and autonomy -- Carillion: the collapse -- Carillion: the blame game -- Recent cases: Steinhoff and Conviviality --...

The wrong paradigm -- Distributive justice -- The firm's responsibility for distributive justice -- The contribution of financial reporting to distributive justice -- The reporting function -- The distribution function -- The information function -- Concluding remarks.

1. Capitalism in crisis -- 2. Accountancy : capitalism's handmaiden -- 3. The deplorable state of accountancy practice -- 4. The reform of capitalism : the stakeholder theory of the firm -- 5. The reform of accountancy : stakeholder reporting -- 6. Sustainability reporting : the GRI's initiative...

Global Financial Reporting analyses and explains the revolution that is currently occuring with respect to the accounts of major multinational companies, as national laws and standards are supplanted by global rules. Beginning with an analysis of the financial reporting practices of five major...