Share 'Accounting Regulation and Management Discretion in a British Building Society Circa 1960'
Batiz-Lazo, Bernardo and Billings, Mark
University of Leicester, University of Nottingham, UK
This article explores the manipulation of published financial reports in order to counter the potentially unfavourable impact of newly introduced regulation. In this case the reported capital ratio of a major building society was enhanced using a sale and leaseback transaction with a…
You can share this blog post in two ways…
Share this link:
Send it with your computer's email program: Email this