Corporate financial reporting : theory and practice / Andrew Higson. Higson, Andrew. 1958- Corporations Accounting. Financial statements. HF5686.C7 H54 2003 332 22 HIC Includes bibliographical references and index. London ; Thousand Oaks : Sage, 2003. 2003. 2003 Text xii, 228 p. ; http://www.loc.gov/catdir/enhancements/fy0657/2002109619-d.html http://www.loc.gov/catdir/enhancements/fy0657/2002109619-t.html eng