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This is the first and only book to combine the concept of shareholder value
creation with the financial reporting process. Readers will discover the clear
links between shareholder value creation, the financial accounting statements,
and the market value of the firm. They'll also explore the steps leading from
good decisions by management to strong financial statements, and higher
shareholder value and stock prices. Throughout the pages, the authors strike an
effective balance among the mechanics underlying the preparation of the
statements, the measurement issues behind the mechanics, and the economic
context in which the statements are prepared and used.