Financial Reporting and Analysis: Analysis of financial reports for businesses, governments, and non-profit organizations

Author: Lin Shiye, edited by Lin Hua
Publisher:
Publish Date: 2007-01-01
Features: This book integrates normative and empirical analysis methods, providing an in-depth exploration of the theory and practice of financial reporting analysis for enterprises, governments, and non-profit organizations. In terms of its logical framework, it starts from the evolution and basis of financial reporting, detailing three major financial reporting analysis schools: practical indicators, financial failure prediction, and capital market research. It also covers the analysis of basic reports, special reports, and future reports. Additionally, it effectively incorporates cutting-edge knowledge in financial reporting analysis, such as new methods like XBRL, IT high-tech enterprises, and non-financial indicators, as well as empirical analysis guided by the falsificationist scientific method. This book is suitable for teaching in finance management, accounting, and business administration MBA programs, as well as accounting master's degree programs.