The accounting landscape shifted following the era of global financial crisis and accounting information continues to play a vital role. Philip O’Regan’s authoritative textbook provides readers with the tools and techniques to fruitfully analyse accounting and financial data.
Updated to reflect changes in corporate governance, regulatory frameworks and new forms of IFRS, the text continues to shed light on the growing emphasis placed on the role of accounting information in formulating financial strategy.
Features which add value to this third edition of Financial Information Analysis include case studies in every chapter with numerous supporting articles from the major financial presses, questions for review, and a comprehensive companion website. This essential textbook is core reading for advanced undergraduate and postgraduate students of finance and accounting.
'O’Regan provides different contexts for analysis and guides students to analysis and interpretation of accounting information. Further enhanced by newspaper extracts and several recent and interesting mini case studies, this well-structured book is a must for students of finance.' - Radha Shiwakoti, Senior Lecturer, Brunel University London, UK
'This book makes a valuable contribution to the understanding of financial analysis from both a theoretical and practical perspective. It is highly recommended for students studying at undergraduate or postgraduate degree level and for many other types of courses that include analysing financial information.' - John Stittle, Professor, University of Essex, UK
'If you are interested in a more comprehensive analysis of financial information than that provided in the financial statements alone then this is one of the best books on the market. The additional chapters on strategy and equity valuation are particularly useful in this new edition.' - Osman Yukselturk, Senior Lecturer, University of the West of England, UK
Part I: Contexts 1. Regulatory Context2. Conceptual Context3. Theoretical Context4. Governance Context Part II: Content 5. Annual Report: Narrative6. Annual Report: Financials Part III: Analysis 7. Fundamental Analysis8. Activity and Liquidity9. Financing10. Profitability and Return on Investment Part IV: Issues 11. Business Combinations12. Pensions, Share Options, Leases, Taxation and Currency13. Creative Accounting14. Corporate Social Reporting15. International Accounting Part V: Strategy and Business Valuation 16. Strategy17. Business ValuationAppendix - Company Report