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John A Morrison's Blog – December 2009 Archive (1)

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

May 2009


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 related party and a change in depreciation policy, methods which… Continue

Added by John A Morrison on December 19, 2009 at 1:43am — No Comments

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