Quality Financial Reporting: Why You Need It and How to Implement It
Many of today's corporate managers use a financial reporting strategy that is irrational, charge the authors of this article. Instead, they offer a new strategy—along with a useful evaluation checklist, and advice for implementation.
Miller, Paul B. W. and Bahnson, Paul R.. (1999). "Quality Financial Reporting: Why You Need It and How to Implement It". Journal of Corporate Accounting & Finance, 11(1), 83-101. http://dx.doi.org/10.1002/(SICI)1097-0053(199923)11:1<83::AID-JCAF7>3.0.CO;2-W