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Building Public Trust

Building Public Trust

Building Public Trust

The Future of Corporate Reporting

by Robert Eccles & Samuel DiPiazza

DiPiazza, the CEO of PricewaterhouseCoopers, and Eccles, a former Harvard Business School professor, offer a three-tier model of corporate transparency to fix the current crisis in corporate reporting. The three tiers are: global generally accepted accounting principles, industry- based standards and company-specific information.

What You'll Learn

  • The Key Elements Required to Rebuild Trust. Restoring faith in the Corporate Reporting Supply Chain - which is responsible for supplying the information to investors, analysts and other stakeholders - means rebuilding three key elements that create public trust: a spirit of transparency, a culture of accountability and people of integrity.
  • A New Model of Corporate Reporting. This summary introduces a new model of corporate reporting with three tiers of information: tier one is a Global GAAP; tier two consists of industry-specific standards; tier three consists of guidelines for company-specific information.
  • New Technology to Enhance Corporate Reporting. A new Internet-based application allows information supplied through computers to be more flexible and useful to investors.
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