期刊名称：Just Labour : A Canadian Journal of Work and Society
电子版ISSN：1705-1436
出版年度：2003
卷号：2
出版社：York University
摘要：High-profile accounting scandals atseveral large corporations in recentmonths have generated a new publicfocus on corporate financialstatements. Are they accurate andreliable. Do they provide a realisticpicture of the state of a company'sbusiness operations. Regulatorsand accounting institutes in the U.S.and other countries are nowdeveloping new rules governinghow companies report on theirfinances ¨C including controversialitems such as future revenuestreams and executive stock options.While the accounting scandalshave raised many technical andpolitical issues, corporate financialstatements are still an invaluablesource of information for tradeunionists, community researchers,and anyone else conductingindependent research on privatecorporations. For the vast majorityof corporations, official financialstatements still provide a useful andaccurate overview of a company'sbusiness dealings, and can provideprogressive critics of thatcorporation with many usefularguments. And with the advent ofon-line financial reporting, it is noweasier than ever to obtain companyfinancial statements ¨C at any time ofthe day (or, for many hard-workingactivists, any time of the night). Thisarticle will provide a shortintroduction to corporate financialanalysis for progressives
