Investors all over the world should be looking at reported financials a little differently. Tuesday’s admission from Olympus that it fiddled its books to mask losses on investments made many years ago is a reminder that corporate accounts, certified as “true and fair” by auditors, are an accumulation of hundreds of thousands of human judgments. Whose truth? And whose “fair”?
世界各地的投資者都應當用略微不同的眼光看待財務報表。奧林巴斯週二承認曾篡改賬目,以掩蓋多年前的投資虧損,這不禁提醒人們:那些經審計師認證爲「真實而公平」的企業帳戶,不過是數十萬次人的判斷的積累。到底是誰的真相、誰的「公平」呢?
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