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Bibliography Arsenijević A., Dukić T., 2017, Creative cash flow reporting , Facta Universitatis, Series: Economics and Organization, University of Niš, vol. 14. Comporek M., 2018, The relationship between reserves and accruals – with reference to the issue of earnings management in public companies , Financial Sciences, vol. 23, no. 3, Publishing House of Wroclaw University of Economics, Wrocław. Dechow P.M., Dichev I.D., 2002, The quality of accruals and earnings: the role of accrual estimation errors , The Accounting Review, no. 77(s-1). Gos W., 2010


This paper documents a case study of true and fair view override in financial reporting by a multinational firm subject to International Financial Reporting Standards (IFRSs). The 2009 Interim Report of HSBC Holdings plc states that HSBC departed from the requirements of IAS 32 Financial Instruments: Presentation (IAS 32). Notwithstanding its noncompliance with the IFRSs, HSBC (2009) concluded that “the interim consolidated financial statements prepared on this basis presented fairly, and gave a true and fair view of the Group’s financial position, financial performance and cash flows” (p. 2). The purpose of this paper is to evaluate critically the accounting treatment in light of the relevant requirements of the IFRSs and the implications for professional accounting standards arising from this departure.

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Bibliography Carhart M.M. 1997, On persistence in mutual fund performance , The Journal of Finance, 52(1), p. 57. Cooper M.J., Gulen H., Rau P.R., 2005, Changing names with style: Mutual fund name changes and their effects on fund flows , Journal of Finance, 60(6), pp. 2825-2858. Del Guercio, D., Reuter J., 2012, Mutual fund performance and the inventive to generate alpha , Journal of Finance, 69(4), pp. 1673-1704. Elton E.J., Gruber M.J., Blake Ch.R., 2003, Incentive fees and mutual funds , Journal of Finance, 58(2), pp. 779-804. Fama E.F., French K.R., 2010

Bibliography Adamczyk J., 2017, The Accounting Act. Ustawa o rachunkowości , Wydawnictwo C.H. Beck, Warszawa. Arkan T., 2015, The Effects of Earning Management Techniques, Net Income and Cash Flow on Stock Price , Zeszyty Naukowe Uniwersytetu Szczecińskiego nr 855: Finanse, Rynki Finansowe, Ubezpieczenia nr 74(2), Wydawnictwo Uniwersytetu Szczecińskiego, Szczecin. Comporek M., 2016, Determinanty efektywności ekonomicznej aktywów obrotowych przemysłowych spółek giełdowych , Wydawnictwo Uniwersytetu Łódzkiego, Łódź. DeAngelo L., 1986, Accounting numbers as

of Family Business Management, vol. 3, issue 2, pp. 117-135. Brown J., Fazzari S.M., Petersen B.C., 2009, Financing innovation and growth: cash flow, external equity, and the 1990s R&D boom , Journal of Finance, vol. 64, no. 1, pp. 151-185. Brown J., Petersen B.C., 2011, Cash holdings and R&D smoothing , Journal of Corporate Finance, vol. 17, no. 3, pp. 694-709. Bryła P., Jurczyk T., Domański T., 2013, Korzyści współpracy uczelni wyższych z otoczeniem gospodarczym – próba typologii , Marketing i Rynek, 4, pp. 14-19. Colombo M.G., Grilli L., 2005, Founders