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Smoke & Mirrors, Inc.
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"Smoke and Mirrors, Inc., is an intriguing introduction to the use and abuse of accounting in the modern capitalist enterprise. It is a must-read for students, investors, regulators, and anyone interested in understanding the shenanigans behind recent corporate scandals."-Raghuram Rajan, Economic Counselor and Director of Research, International Monetary Fund "This book is a fascinating and lively read. I know of no other book that shows with the concreteness of Smoke and Mirrors, Inc., how different economic and political systems demand and produce different kinds of financial information and how the information shapes business practices."-Suzanne Berger, MIT, author of How We Compete "Smoke and Mirrors, Inc., focuses with great clarity on one of the most complex issues of today's markets: accounting. It shows, with concrete examples, that accounting has never been a 'neutral' technical instrument. It has always reflected the features of an evolving capitalism and the balance of influence among the different actors at play, such as shareholders, creditors, managers, and public regulators. All those who are interested in understanding the present trends of accounting, the growing complexity of such rules in increasingly globalized markets, the influence of IFRS norms on financial stability and even on the nature of business models, will find a host of fascinating facts and ideas in this book."-Jacques de Larosiere, former Managing Director of the International Monetary Fund (IMF) and President of the European Bank for Reconstruction and Development (EBRD)

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