Academic literature on the topic 'And Reliability of Financial Reports'

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Journal articles on the topic "And Reliability of Financial Reports"

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Egiyi, Modesta Amaka, and R. O. Ugwuoke. "Auditors' independence as a Tool for Enhancing the Reliability of Financial Reports." Journal of Business Research Statistics 4, no. 3 (2022): 17–24. https://doi.org/10.5281/zenodo.7698883.

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<em>This research examined auditors&rsquo; independence as a tool for enhancing the reliability of financial reports. A survey research design was adopted, out of the 120 distributed questionnaires, 114 was returned and hence valid. Multiple regression was employed in expressing the relationship between variables, OLS regression method of analysis was also adopted and the SPSS output shows auditors&rsquo; independence has a significant relevance on the neutrality financial reports, auditors&rsquo; independence has a significant relevance on the completeness of financial reports, and auditors&r
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Meliana, Meliana. "Utilization of Information Technology and Organizational Commitment to the Reliability of Financial Statements with Internal Control Moderation." Bongaya Journal for Research in Accounting (BJRA) 4, no. 1 (2021): 38–44. http://dx.doi.org/10.37888/bjra.v4i1.262.

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This study aims to provide empirical evidence of the influence of Information Technology Utilization on the Reliability of Local Government Financial Reports; the effect of Organizational Commitment on the Reliability of Regional Financial Reports; the moderating effect of Internal Control on the Relationship between Organizational Commitment and the Reliability of Local Government Financial Reports; the moderating effect of Internal Control on the relationship between the Utilization of Information Technology and the Reliability of Local Government Financial Reports. The sample of this resear
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Suhendro, Saring. "PENGARUH EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH SERTA SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN PEMERINTAH DAERAH." Jurnal Akuntansi dan Keuangan 29, no. 2 (2024): 148–55. http://dx.doi.org/10.23960/jak.v29i2.2574.

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The research aims to obtain empirical evidence that the effectiveness and efficiency of local financial management, as well as the internal control system of local governments, influence the reliability of local government financial reports. This research utilizes secondary data in the form of financial reports from districts/cities throughout Indonesia, with a total population and sample size of 524 district/city governments. The data used is cross-sectional data for the year 2022. The results of the testing indicate that the effectiveness of local financial management has a significant posit
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Kibet Lesmana, Kusnadi, Faisal Ikhram, and Zhillan Bahtera Syah. "THE INFLUENCE OF COMPANY SIZE ON AUDIT REPORT LAG IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE." Accounting Research Journal 2, no. 2 (2024): 74–81. http://dx.doi.org/10.56244/accrual.v2i2.768.

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A financial report audit has the aim of providing an opinion regarding the fairness and conformity of financial reports with applicable principles. Financial report audits are carried out to provide assurance of the reliability of financial reports. Financial reports are a means of communication and accountability for internal company parties to external parties, especially for companies that go public. Company financial reports contain information that is a tool for stakeholders and users of financial reports in making decisions. To ensure that financial reports are useful in decision making,
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Alwin, Duane F., Kristina Zeiser, and Don Gensimore. "Reliability of Self-reports of Financial Data in Surveys." Sociological Methods & Research 43, no. 1 (2013): 98–136. http://dx.doi.org/10.1177/0049124113507908.

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Sunardi, Fitri Meulia Arwina, Welly, Orba Kurniawan M., and Mizan. "Reliability of Financial Reports: Aspects of Internal Control Systems and Compliance with Legislation." Account and Financial Management Journal 09, no. 12 (2024): 3421–26. https://doi.org/10.5281/zenodo.14583066.

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Abstract : This study aimed &nbsp;to empirically test the effect of weaknesses in the internal control system and non-compliance with statutory provisions simultaneously &nbsp;on the reliability of financial statements, to empirically test the effect of weaknesses in the internal control system on the reliability of financial statements, and to empirically test the effect of non-compliance with statutory provisions on the reliability of financial statements. The type of research used is associative research. The data used was &nbsp;secondary data. The population in this study was 60 Financial
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Naumova, E. A. "Internal and external subjects of financial control over the reliability of financial statements." Entrepreneur’s Guide 17, no. 2 (2024): 14–19. http://dx.doi.org/10.24182/2073-9885-2024-17-2-14-19.

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The article substantiates the relevance of research into issues of increasing the reliability of financial reporting. In this regard, the formation of an effective system of financial control over accounting reporting is identified as a primary task. To solve this problem, it is necessary to increase the efficiency of control both in the process of generating reports and subsequent control over already compiled reports. Internal control is provided directly by the accounting service and independent internal controllers, including an internal controller, auditor, and auditor. External control i
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Rimah, Iskha, Harmono Harmono, and Sihwahjoeni Sihwahjoeni. "PENGARUH TINGKAT KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN PENGAWASAN KEUANGAN TERHADAP KEANDALAN PELAPORAN KEUANGAN KEPOLISIAN RESORT PROVINSI JAWA TIMUR." Jurnal Akuntansi Trisakti 8, no. 2 (2021): 287–308. http://dx.doi.org/10.25105/jat.v8i2.9844.

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The purpose of this research is to be able to determine the competence of human resources, technology and information, internal control, and financial control on the reliability of a financial report at the East Java Provincial Police. The type of this research is quantitative, in this research the method that will be used in this research is the census method on members of the police who work as treasurers in the financial department of the East Java Police, of which there are 50 people as respondents, while the data analysis technique used is multiple linear regression. . The research result
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محمد صالح, د. أسامة, та د. محمد آدم محمد هارون. "دور التخصص الصناعي لمراجع الحسابات في موثوقية التقارير المالية". Omdurman Islamic University Journal 14, № 1 (2018): 163–93. http://dx.doi.org/10.52981/oiuj.v14i1.1624.

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This study examines the role of the auditor industrial specialization in financial reports reliability. The study problem was the contribution of the auditor industrial specialization in enhancing the confidence of the financial reporting information. The study aimed to determine the role of the auditor industrial specialization in financial reports reliability. The study used the deductive and inductive method to determine the problem, the hypothesis and test hypotheses of the study. The study also used the historical and descriptive analytical method to review the previous studies and analyz
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Haidar Omran Al-Jaber and Mondher Fakhfakh. "Reliability Of Accounting Information Reduces Financial Fraud According To The International Standard (ISA1)." Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2, no. 3 (2024): 258–75. http://dx.doi.org/10.61132/nuansa.v2i3.1224.

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The research aimed to Highlighting the International Accounting Standard No (1) Presentation of financial statements and Identify the concept of reliability of accounting information and The nature of financial fraud and the extent to which it can be reduced through documented accounting information. The research problem was as follows from the fact that any lack or deficiency in the reliability of the accounting information for the financial statements will reduce the degree of reliance on them, which affects those lists prepared by financial institutions (banks) operating in Iraq that failur
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Dissertations / Theses on the topic "And Reliability of Financial Reports"

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Brady, Richard T. "Framework for financial ratio analysis of audited federal financial reports." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1999. http://handle.dtic.mil/100.2/ADA374352.

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Thesis (M.S. in Management) Naval Postgraduate School, December 1999.<br>"December 1999". Thesis advisor(s): O. Douglas Moses, Lawrence R. Jones. Includes bibliographical references (p. 145-148). Also available online.
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Lawson, Monica L. "The Reliability of Children’s Event Reports to Their Mothers." University of Toledo / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=toledo148093558237461.

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Rossetti, Tommaso <1992&gt. "Target Price Accuracy of Financial Analysts' reports." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/10048.

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L'elaborato ha l'obiettivo di analizzare la precisione dei Target Price presenti nei report emanati dagli analisti finanziari riguardo imprese quotate. In particolare sono analizzati i fattori determinanti che influiscono su suddetta precisione. 1000 report del 2012 di vari analisti finanziari riguardo le imprese appartenenti all'indice EURO STOXX50 costituiscono la base campionaria su cui è svolto lo studio.
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Boström, Daniel. "Environmental information : A study of environmental disclosure in financial analyst reports, annual reports, CSR reports and environmental risk profiles." Thesis, Umeå University, Umeå School of Business, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-24589.

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<p>The awareness of environmental issues has increased among the public the last decades. An environmental movement is occurring and companies are beginning to adapt themselves and their business activities to the changing view of environmental issues. Greater attention are turning to companies around the world due to the view that they have a responsibility concerning environmental and sustainability matters in their business operations. The development of environmental guidelines such as the Global Reporting Initiative and the presenting of separate Corporate Social Responsibility (CSR) repo
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Horton, Matthew Paul Leslie. "Improving validity and reliability in children's self reports of technology use." Thesis, University of Central Lancashire, 2013. http://clok.uclan.ac.uk/9234/.

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Researchers working in child computer interaction are constantly seeking new methods and new techniques that will enable them to carry out more valid and more reliable research. Much of this research typically considers the design and development of new products and of new interactive techniques and researchers seek to understand how easy such innovations are for children, how much fun they are to use and how attractive they may be for use. The impact of prior technology use on the children’s responses in those contexts is the core concern of this thesis. The thesis provides a set of tools (su
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Laine, M. Kristiina. "Cloze analysis of financial reports readability : a multilingual comparison." Thesis, Bangor University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.318944.

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Opong, Kwaku K. "The information content of interim financial reports : U.K. evidence." Thesis, University of Glasgow, 1988. http://theses.gla.ac.uk/2037/.

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The aim of this study is to investigate whether the public release of interim financial reports in the United Kingdom conveys information that affects share prices. The major objective for reporting the financial affairs of business enterprises is assumed to be the provision of information to help investors make investment decisions. Interim reports fulfil an important role as a source of frequent information regarding the events in the business enterprise which could give investors some indication about the risks and uncertainties attached to a particular firm's cash flows. Accounting data, t
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Kisaku, Jobra Mulumba. "Impact of Financial Reporting Frameworks on the Quality of Not-for-Profit Financial Reports." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4644.

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Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantita
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Siu, Yuet-yung, and 蕭月容. "Forward-looking statements in annual reports : how is futurity expressed?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/207135.

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In the US, regulations on the writing of “Management's Discussion and Analysis of Financial Condition and Results of Operations” (MD&A) are being strengthened after the eruption of numerous financial scandals (e.g. Enron). For this reason, the traditional backward-looking reporting model gave way to a forward-looking one that is more reader-oriented. In this study, an investigation of the lexico-grammatical features used by organizations of different financial capabilities to present prospective information in the MD&A was conducted. Using Bhatia’s (2004) Critical Genre Analysis and an ada
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Ishmela, Milad Rajab. "Users' perceptions of annual financial reports in the Libyan environment." Thesis, Liverpool John Moores University, 2010. http://researchonline.ljmu.ac.uk/5997/.

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Books on the topic "And Reliability of Financial Reports"

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United States. Dept. of Defense. and United States. Dept. of the Army., eds. Financial management: Reliability of weapon system cost reports is highly questionable : report to the Secretary of Defense and the Acting Secretary of the Army. The Office, 1993.

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Marketing, Chartered Institute of. Reports and financial statements. The Chartered Institute of Marketing., 1991.

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Board, Auditing Practices. Auditors' reports on financial statements. Auditing Practices Board, 1992.

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Board, Accounting Standards. The structure of financial statements: Reporting of financial performance. Accounting Standards Board, 1991.

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Information, Financial Times Business, ed. Financial Times business reports and Financial Times abstracts manual. Financial Times Business Information, 1989.

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1944-, Arnold John, Institute of Chartered Accountants in England and Wales. Research Board., and Institute of Chartered Accountants of Scotland. ResearchCommittee., eds. The Future shape of financial reports. Institute of Chartered Accountants in England and Wales and the Institute of Chartered Accountants of Scotland, 1991.

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Accounting Standards Board (Great Britain). Year-end financial reports: Improving communication. Accounting Standards Board, 2000.

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United States. Department of Housing and Urban Development. Reviewing annual and monthly financial reports. 2nd ed. U.S. Dept. of Housing and Urban Development, 1992.

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Gordon, Gus. Understanding financial statements. College Division, South-Western Pub. Co, 1992.

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Reinisch, Ellen J. How accurate are adolescent reports of drug use? Rand, 1991.

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Book chapters on the topic "And Reliability of Financial Reports"

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Welc, Jacek. "Problems of Comparability and Reliability of Reported Cash Flows." In Reading Between the Lines of Corporate Financial Reports. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61041-8_6.

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Welc, Jacek. "Techniques of Increasing Comparability and Reliability of Reported Accounting Numbers: Selected Simple Tools." In Reading Between the Lines of Corporate Financial Reports. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61041-8_9.

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Welc, Jacek. "Techniques of Increasing Comparability and Reliability of Reported Accounting Numbers: Some More Advanced Tools." In Reading Between the Lines of Corporate Financial Reports. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61041-8_10.

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Welc, Jacek. "Evaluation of Financial Statement Reliability and Comparability Based on Auditor’s Opinion, Narrative Disclosures and Cash Flow Data." In Reading Between the Lines of Corporate Financial Reports. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61041-8_5.

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Welc, Jacek. "Evaluation of Financial Statement Reliability and Comparability Based on Quantitative Tools Other Than Cash Flows: Primary Warning Signals." In Reading Between the Lines of Corporate Financial Reports. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61041-8_7.

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Welc, Jacek. "Evaluation of Financial Statement Reliability and Comparability Based on Quantitative Tools Other Than Cash Flows: Additional Warning Signals." In Reading Between the Lines of Corporate Financial Reports. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61041-8_8.

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Ferney, Derrik. "Financial Reports." In French Business Correspondence Course. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10914-2_12.

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Hartley, Paul. "Financial Reports." In German Business Correspondence Course. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10916-6_12.

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Wild, Ken, and Brian Creighton. "Interim financial reports." In GAAP 2000. Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-15081-6_35.

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Ahmed, A., K. Rudser, A. Kunin-Batson, K. Delaney, C. Whitley, and E. Shapiro. "Mucopolysaccharidosis (MPS) Physical Symptom Score: Development, Reliability, and Validity." In JIMD Reports. Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/8904_2015_485.

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Conference papers on the topic "And Reliability of Financial Reports"

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Praise, Cyril Francis, Rukayat Olubunmi Adesina, and Abubakarr Sall. "The Impact of Protective Devices on Photovoltaic (PV) System Performance and Installation." In Africa International Conference on Clean Energy and Energy Storage. Trans Tech Publications Ltd, 2025. https://doi.org/10.4028/p-ol0uy7.

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The integration of photovoltaic systems into energy grids has been very common in recent times since more renewable forms of energy are sought after. Reliability and safety are among the most essential concerns that have to be considered for the deployment and operation of such systems. There have been some very conspicuous failures of protective devices in recent installations, leading to huge damage to solar equipment and an estimation of millions of Naira in repair and maintenance costs. The said incidents further underscore the need for technical competency in PV system installations as we
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Abdi, Kamran, Hossein Rezaei, and Mohsen Hooshmand. "Machine Learning-Based Fundamental Stock Prediction Using Companies' Financial Reports." In 2024 32nd International Conference on Electrical Engineering (ICEE). IEEE, 2024. http://dx.doi.org/10.1109/icee63041.2024.10668367.

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Deußer, Tobias, Cong Zhao, Daniel Uedelhoven, et al. "Leveraging Large Language Models for Few-Shot KPI Extraction from Financial Reports." In 2024 IEEE International Conference on Big Data (BigData). IEEE, 2024. https://doi.org/10.1109/bigdata62323.2024.10825458.

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Shen, Yanxin, and Pulin Kirin Zhang. "Financial Sentiment Analysis on News and Reports Using Large Language Models and FinBERT." In 2024 IEEE 6th International Conference on Power, Intelligent Computing and Systems (ICPICS). IEEE, 2024. https://doi.org/10.1109/icpics62053.2024.10796670.

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N. Mardan, Firas. "The effect of creative accounting on the reliability of financial reports." In The 5th International Scientific Conference on Administrative and Financial Sciences (CIC-ISCAFS'2025). Cihan University-Erbil, 2025. https://doi.org/10.24086/icafs2025/paper.1742.

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ABSTRACT_ The purpose of this research was to identify the most significant methods of manipulation used by management in financial statements, as well as the reasons and motivations for this manipulation, and to state the most important means that can be used to limit or minimize the effects of manipulation on financial statement beneficiaries. To accomplish this purpose, this paper created and delivered (68) questionnaires to the study's participants, who comprised auditors, accountants, and accountants from economic organizations. This paper used the Statistical Package for Social Sciences
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Fırat, Emine, and Hakan Seldüz. "The Role of Financial Reporting in Occurrence of Financial Crises: Are The Regulations Generated by International Financial Reporting Standards Suffic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00882.

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Financial liberalization politics are utilized to cope with the economic dimension of globalization. They had important roles in occurrence and outspread of financial crises; and economic crises were triggered by the spread of financial crises to real economy. Because of financial liberalization; financial sector grew disproportionately developing faster than real economy. As the financial tools and methods got diversified, the sanction power of national regulations weakened due to the global dimension and a functional auditing mechanism could not be established. This enabled creative accounti
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Savović, Slađana, Violeta Domanović, and Biljana Jovković. "Effects of Acquisitions on Financial and Esg Performance: Analysis of Siemens Mobility’s Financial and Sustainability Reports." In 29th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2024. http://dx.doi.org/10.46541/978-86-7233-428-9_385.

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A large number of studies have investigated the effects of acquisitions on the financial performance of the companies involved. Financial reporting plays a crucial role in understanding the effects of acquisitions on financial performance. An important aspect of financial reporting in acquisition processes is audit procedures that are carried out to confirm the reliability and truthfulness of financial reports. While research on the effects of acquisitions on financial performance is dominant in the academic literature, very little research has analysed the impact of acquisitions on companies'
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Titko, Jelena. "Bank Soundness in the Latvian Banking Market." In Contemporary Issues in Business, Management and Education. VGTU Technika, 2015. http://dx.doi.org/10.3846/cibme.2015.07.

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Bank soundness is crucially important for the stability of the whole financial system. The goal of the paper is to reveal the contributing factors to bank soundness in the Latvian banking market. Multifactor regression analysis was applied as a core research method. Bank soundness was proxied by Risk index calculated for Latvian banks. Profitability, liquidity and asset quality ratios of individual banks extracted from BankScope data warehouse were used as explanatory variables. Research period covers 2007–2014. The regression model was created, based on financials of Latvian banks as for 2013
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Hashm taha, Omar. "The role of IAS No. (1) In achieving a balance between the relevance and reliability of financial statements in commercial banks." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/28.

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This study dealt with research and analysis an important topic directly related to the activity of commercial banks, as it is known these banks depend on the practice of their banking operations, on the funds deposited with them, and also their activity must be characterized by stability and be obligated to disclose the results of their work periodically by preparing a set of binding financial reports in accordance with the local laws in force and the international accounting and financial reporting standards informed by the guidance and recommendations they contain, in particular IAS No. (1)
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Hashm taha, Omar. "The role of IAS No. (1) In achieving a balance between the relevance and reliability of financial statements in commercial banks." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/28.

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This study dealt with research and analysis an important topic directly related to the activity of commercial banks, as it is known these banks depend on the practice of their banking operations, on the funds deposited with them, and also their activity must be characterized by stability and be obligated to disclose the results of their work periodically by preparing a set of binding financial reports in accordance with the local laws in force and the international accounting and financial reporting standards informed by the guidance and recommendations they contain, in particular IAS No. (1)
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Reports on the topic "And Reliability of Financial Reports"

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Soriano, Alejandro. Inter-American Investment Corporation: Tenth Annual Independent Validation Report Prepared by the Office of Evaluation and Oversight. Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0010586.

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This is the tenth consecutive year that IIC has contractually engaged OVE to support it in implementing a standardized system to account for the developmental and financial results of its investment projects. This system - within which reports like the present one serve to record the results of successive annual batches of mature projects - is compliant with the Good Practice Standards (GPS) for Private Sector Operations issued by the Evaluation Cooperation Group of Multilateral Development Banks (ECG-MDB).This is the tenth consecutive year that IIC has contractually engaged OVE to support it
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Rans. PR-352-11703-R01 Maintenance and Test Intervals for Primary and Secondary Measurement Equipment. Pipeline Research Council International, Inc. (PRCI), 2013. http://dx.doi.org/10.55274/r0010801.

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This report summarizes the work done to investigate existing maintenance and test intervals for primary and secondary measurement equipment. Advances in the accuracy and reliability of current measurement technology and the ability to apply Statistical Process Control (SPC) techniques to identify abnormal operating conditions that need to be investigated is changing the way we need to look at maintenance. Test intervals are determined based on four factors which are discussed in more detail in Section 3.4.2 Determination of Test Intervals and Tolerance Bands. Ignore Routine Variability � e.g.:
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Foecke, Leah, Zachary Karson, and Thomas Tiberghien. Zero-Emission Buses in the US: Understanding and Addressing Market and Policy Challenges. Mineta Transportation Institute, 2024. https://doi.org/10.31979/mti.2024.2218.

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As the US public transportation sector accelerates its shift from fossil fuels to zero-emission alternatives, transit agencies and transit bus manufacturers alike face significant uncertainty and instability. This report provides policymakers with updated insights into the US transit bus market, focusing on key industry dynamics, financial challenges with zero-emission bus (ZEB) acquisition, technological obstacles in deployment, and regulatory issues. The research relies on interviews with stakeholders, a detailed review of existing literature, and an analysis of US public transit data. Key f
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Kozumplik, Brian J. Electric Vehicle Recharge Time, Reliability, and Interoperability. SAE International, 2022. http://dx.doi.org/10.4271/epr2022028.

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&lt;div class="section abstract"&gt;&lt;div class="htmlview paragraph"&gt;As more consumers and operators adopt electric vehicles (EVs) as personal and fleet vehicles, questions regarding recharge time, reliability, and interoperability of EV supply equipment and charging systems currently in use across North America and Europe remain. The current lack of understanding has led to consumer anxiety and, in some cases, inadvertent abuse and mishandling of electric supply equipment.&lt;/div&gt;&lt;div class="htmlview paragraph"&gt;&lt;b&gt;Electric Vehicle Recharge Time, Reliability, and Interoper
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Settles, Burr. The Reliability of the Duolingo English Test. Duolingo, 2016. http://dx.doi.org/10.46999/hqep1801.

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This study reports several reliability measures for the first operational year of the Duolingo English Test (DET). Our results show that during this time, the standard error of measurement (SEM) was stable across the score range, reliability and internal consistency coefficients were both 0.96, and the test-retest reliability coefficient was 0.84. Repeat test-takers exhibited some practice effects, improving their score by 1–3 points on average, but the overall effect size (0.10) was small. These findings indicate that DET scores are reliable.
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Eto, Joseph H., Kristina Hamachi LaCommare, Peter Larsen, Annika Todd, and Emily Fisher. An Examination of Temporal Trends in Electricity Reliability Based on Reports from U.S. Electric Utilities. Office of Scientific and Technical Information (OSTI), 2012. http://dx.doi.org/10.2172/1055706.

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Megersa, Kelbesa. Financial Inclusion in a Refugee Response. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/k4d.2021.122.

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The growing scope, frequency, and complexity of forced displacement, both inside and outside of countries, has pushed donors and other development groups to rethink their approaches to humanitarian crises, particularly on refugee response. Financial inclusion is widely regarded as a particularly critical tool that development organisations can employ to mitigate the catastrophic impact of humanitarian crises on refugees. Financial inclusion would provide a wide range of financial products – such as savings, remittances, loans, and insurance – to both refugees and citizens of host countries, wh
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Yunovich and Thompson. L52197 Structural Reliability Analysis for External Corrosion Direct Assessment - Part 1. Pipeline Research Council International, Inc. (PRCI), 2005. http://dx.doi.org/10.55274/r0011341.

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This presents the results of applying an existing method (Structural Reliability Analysis) and software to compare the integrity of five pipelines. The work involves analyzing data from both ECDA and ILI and comparing the reliability levels achieved during the two different integrity assessments. the SRA method used is documented in previously published work and relies on distributions derived from mainly confidential pipeline incident and fault reports.
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Carter, Hilary, Cara Delia, Tosha Ellison, et al. The 2023 State of Open Source in Financial Services. The Linux Foundation, 2023. https://doi.org/10.70828/vgad9819.

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Linux Foundation Research has partnered with the Fintech Open Source Foundation (FINOS) for the last three years to study the financial services industry's use, contribution, and participation in open source. In its third year, the annual FINOS research report analyzes quantitative and qualitative data to understand industry-wide trends in open source adoption, from banking, to asset management, to hedge funds. In comparison with the 2021 and 2022 reports, this analysis illustrates directional shifts in use and contribution of open source software and acts as a resource for industry leaders to
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Granetto, Paul J., Douglas P. Neville, Robert E. Benefiel, et al. Financial Management: Reliability of U.S. Army Corps of Engineers, Civil Works, Fund Balance With Treasury and Unexpended Appropriations. Defense Technical Information Center, 2004. http://dx.doi.org/10.21236/ada432932.

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