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Journal articles on the topic 'Disclosure of information : Financial statements'

Author: Grafiati

Published: 4 June 2021

Last updated: 12 February 2022

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1

Farooq, Omar, and Christian Nielsen. "Improving the information environment for analysts." Journal of Intellectual Capital 15, no. 1 (2014): 142–56. http://dx.doi.org/10.1108/jic-12-2012-0109.

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Purpose – The purpose of this paper is to document the relationship between intellectual capital disclosure and analyst following for biotechnology firms listed on the Copenhagen Stock Exchange between 2001 and 2010. Design/methodology/approach – Intellectual capital disclosure was computed from financial statements applying the disclosure index of Bukh et al. (2005), while analyst following data were retrieved from the Institutional Brokers’ Estimate System (I/B/E/S). Findings – The results show that analysts are more likely to follow firms with high intellectual capital disclosure. This find

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2

Archambault, Jeffrey J., and Marie E. Archambault. "FINANCIAL REPORTING IN 1920: THE CASE OF INDUSTRIAL COMPANIES." Accounting Historians Journal 37, no. 1 (2010): 53–90. http://dx.doi.org/10.2308/0148-4184.37.1.53.

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This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two

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3

Fiume, Raffaele, Tiziano Onesti, and Stefano Bianchi. "Dialogue with standard setters. Disclosure initiative and related research projects." FINANCIAL REPORTING, no. 1 (June 2019): 145–53. http://dx.doi.org/10.3280/fr2019-001005.

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The disclosure in financial statements is one of the pillars of the framework of the International Financial Statements (IFRS). All the standards include a relevant section with indication about the information and data to be disclosed in the notes, however the feedbacks received from the stakeholders and users indicated the existence of concerns about the effectiveness of disclosures in financial statements and about the disclosure overload. In order to respond to the above concerns and feedbacks, the International Accounting Standards Board (IASB) launched the Disclosure Initiative in 2013.

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4

Wheeler, Stephen W., Sandra J. Cereola, and Timothy J. Louwers. "The Impact of Auditor Association on Client Multi-Venue Disclosure Transparency." Current Issues in Auditing 8, no. 2 (2014): A1—A9. http://dx.doi.org/10.2308/ciia-50811.

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SUMMARY: We investigate the issue of duplicate disclosures of a common accounting issue in audited financial statements and the unaudited Management Discussion and Analysis (MD&A) sections of annual 10-K filings. We do so to address whether the degree of auditor association with client public disclosures affects the transparency of these disclosures. Despite different, but similar, disclosure criteria for the two venues, we note significantly lower disclosure frequencies for presumed LIFO liquidations in the MD&A than in the financial statement footnotes. Furthermore, none of the audit

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5

Novak, Aleš. "Issues in the Recognition versus Disclosure of Financial Information Debate." Naše gospodarstvo/Our economy 62, no. 4 (2016): 52–61. http://dx.doi.org/10.1515/ngoe-2016-0024.

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Abstract Empirical evidence from the academic literature on capital market effects of financial information placement (i.e., recognition on the face of the primary financial statements versus disclosure in the notes to the financial statements) is not straightforward. Therefore, the purpose of this paper is to contribute to the recognition versus required disclosure debate in a standard-setting context by exploring possible reasons for perceived differences between recognized and disclosed amounts. These differences, in our view, arise due to demonstrated auditors’ greater tolerance for missta

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6

Yongkui, Zhang. "Limitations of Financial Statements and Disclosure of Core Information." Journal of Applied Sciences 13, no. 13 (2013): 2505–11. http://dx.doi.org/10.3923/jas.2013.2505.2511.

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7

Neogy, Taposh Kumar. "Disclosure of Financial Statements: A Study on Mobile Telecommunication Companies in Bangladesh." American Journal of Trade and Policy 3, no. 1 (2016): 29–38. http://dx.doi.org/10.18034/ajtp.v3i1.397.

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Accounting information produced by AIS through preparing the different financial statements of the selected mobile telecommunication companies is used to meet the needs of interested stakeholders for taking effective decision to serve the different purpose. The selected mobile telecommunication companies follow the provision of IASs/BASs and IFRSs/BFRSs for preparing and presenting the different financial statements. The selected mobile telecommunication companies also follow the Companies Act, 1994, the Securities and Exchange Rules 1987 and other applicable laws in Bangladesh. Accounting Inf

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8

El Mahjoub, Essafi, and Saidatou Dicko. "The Impact of IFRS Adoption on Canadian Firms’ Disclosure Levels." International Journal of Accounting and Financial Reporting 7, no. 1 (2017): 227. http://dx.doi.org/10.5296/ijafr.v7i1.11136.

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This study examines a random sample of Canadian firms listed on the S&P/TSX Composite Index to find out whether disclosures in IFRS financial statements increased compared to disclosures based on the former Canadian generally accepted accounting principles. Results show that IFRS adoption has had a positive impact on the amount of information disclosed in financial statements. We conclude that disclosure levels in financial statements based on IFRS are much higher than formerly under Canadian GAAP.

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9

Dubovaya, Valentyna, and Iryna Davydova. "INFORMATION DISCLOSURE ABOUT INVESTMENT PROPERTY IN THE FINANCIAL STATEMENTS ACCORDING TO INTERNATIONAL STANDARDS." ЕКОНОМІКА І РЕГІОН Науковий вісник, no. 3(64) (June 7, 2017): 101–7. http://dx.doi.org/10.26906/eir.2017.3(64).883.

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UDC 657  Valentyna Dubovaya, PhD (Economics), Associate Professor. Iryna Davydova, student. Poltava National Technical Yurii Kondratiuk University. Information Disclosure about Investment Property in the Financial Statements According to International Standards. The purpose of the research is elaboration of a structured form for information disclosure of investment property in the financial statements in accordance with international standards. According to the results of research it was elucidated, that as opposed to global trends of excessive information disclosure, the financial

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10

Merkley, Kenneth J. "Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures." Accounting Review 89, no. 2 (2013): 725–57. http://dx.doi.org/10.2308/accr-50649.

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ABSTRACT This paper examines how earnings performance relates to firms' narrative R&D disclosure decisions. The unique nature of R&D investments and financial statements' limited ability to communicate the value of such investments highlight the role of narrative disclosure as a supplement to the financial statements. I predict and find that current earnings performance (adjusted for R&D expense) is negatively related to the quantity of narrative R&D disclosure. Conducting a content analysis of the detail, tone, and readability of narrative R&D disclosures, I find that mana

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11

Soepriyanto, Gatot, and Restya Aristiant. "Evaluasi Pengungkapan Laporan Keuangan Daerah di Situs Internet: Studi pada Pemerintah Daerah Indonesia." Binus Business Review 2, no. 1 (2011): 192. http://dx.doi.org/10.21512/bbr.v2i1.1123.

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The purpose of this study was to determine the extent of financial statement disclosure displayed on the website of local government in the years 2009-2010. The research method used is bibliography study and field study through the Internet. We found 2 types of financial information presented in the website, namely the information of financial statements and other financial information. There are 57 local governments that provide financial information from 392 local governments’ website. The 57 local government web sites, only nine local governments that provide information on its financial st

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12

Efimova, Olga, and Olga Rozhnova. "Financial reporting and climate-related disclosures." Journal of Digital Science, no. 1 (May 28, 2020): 67–75. http://dx.doi.org/10.33847/2686-8296.2.1_6.

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The article examines disclosures on climate-related risks in financial statements. The conducted study has analyzed corporate reports (financial, integrated, environmental, on sustainable development) of leading Russian metallurgical companies that consider climate change influence or environmental impacts as the most significant. The following conclusion is derived from conducted research. Majority of climate-related disclosures are currently made in broader corporate reports, primarily in ecological, social responsibility and sustainable development reports. There is almost no information ab

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13

Deno, Snježana, Thomas Loy, and Carsten Homburg. "What Happens If Private Accounting Information Becomes Public? Small Firms’ Access to Bank Debt." Entrepreneurship Theory and Practice 44, no. 6 (2019): 1091–111. http://dx.doi.org/10.1177/1042258719877129.

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We examine the effect of private accounting information becoming public on small firms’ access to bank debt. Both proprietary cost of disclosure and relationship banking have contributed to German private firms’ traditional non-disclosure of financial statements. We employ a regulatory change, which increased enforcement and established severe fines for firms that do not publicly disclose financial statements, as a quasi-natural experiment. We find that small firms’ access to bank debt has significantly increased after the disclosure shock. With our study based on a novel dataset in a non-volu

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14

Longgorung, Lisa Christy, and Ventje Ilat. "ANALISIS KEPATUHAN PT BANK RAKYAT INDONESIA (PERSERO) Tbk PADA REVISI PSAK 60." ACCOUNTABILITY 6, no. 1 (2017): 35. http://dx.doi.org/10.32400/ja.16222.6.1.2017.35-44.

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Statement of Financial Accounting Standards (SFAS) 60 adjustment in 2014 is a standard that governs the disclosure of financial instruments. This greatly affects the standard of disclosure of details of banking information Indonesia on financial assets in the financial statements, as the industry is highly regulated, allegedly the level of compliance of the Bank Rakyat Indonesia (BRI) to implement the standard was high. Financial assets consist of available-for-sale, held to maturity, loans and receivables, and financial assets at fair value through profit or loss. This study aimed to see if t

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15

Popov, Alexey Yu. "Disclosure Information of the Investment Activity in the Financial Statements." Tyumen State University Herald. Social, Economic, and Law Research 2, no. 2 (2016): 197–208. http://dx.doi.org/10.21684/2411-7897-2016-2-2-197-208.

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16

Park, Sang-Bong. "Benefits of the System of Consolidated Financial Statements Information Disclosure." Journal of the Korea Contents Association 8, no. 3 (2008): 215–24. http://dx.doi.org/10.5392/jkca.2008.8.3.215.

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17

Maaloul, Anis, and Daniel Zéghal. "Financial statement informativeness and intellectual capital disclosure." Journal of Financial Reporting and Accounting 13, no. 1 (2015): 66–90. http://dx.doi.org/10.1108/jfra-04-2014-0023.

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Purpose – The purpose of this paper is to analyse the relationship between financial statement informativeness (FSI) and intellectual capital disclosure (ICD). Design/methodology/approach – While FSI was measured as the explanatory power of financial information in explaining market value, ICD was collected through content analysis of annual reports. A sample of 126 US companies, divided into two groups – high-tech and low-tech companies – were used in this study. Empirical analysis was carried out using the Poisson regression method. Findings – The results show a negative (substitutive) relat

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18

Iryna Budnik. "INTANGIBLE ASSETS IN THE EXTERNAL REPORTING IN UKRAINE: IMPROVEMENT OF DISCLOSURE." European Cooperation 3, no. 47 (2020): 33–42. http://dx.doi.org/10.32070/ec.v3i47.92.

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The final product of an accounting information formation process on intangible assets is an enterprise's financial statement and internal (management) statement with appropriate operations details. Intangible assets and their role in assessing the effectiveness of a particular business entity are the subjects of intensive research by both foreign and Ukrainian scientists. Research of this accounting object will be relevant for the business practices in Ukraine until appropriate reporting recommendations are developed, which will reflect the real property and financial condition of the entity,

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19

Nelson, Mark W., and William B. Tayler. "Information Pursuit in Financial Statement Analysis: Effects of Choice, Effort, and Reconciliation." Accounting Review 82, no. 3 (2007): 731–58. http://dx.doi.org/10.2308/accr.2007.82.3.731.

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Prior research provides evidence that information affects financial statement users' judgments less when that information is provided in a less accessible format (e.g., information disclosed in a footnote or less prominent financial statement rather than being recognized on the income statement [Maines and McDaniel 2000]). We provide evidence that, conditional on users performing the analysis necessary to transform the financial statements to appear as if disclosed information had been recognized, that information may affect users' judgments more than it would have if it had been recognized in

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20

Soepriyanto, Gatot, and Dustinova Dustinova. "Faktor Penentu Pengungkapan Informasi Laporan Keuangan melalui Laman Internet: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia." Binus Business Review 3, no. 1 (2012): 286. http://dx.doi.org/10.21512/bbr.v3i1.1317.

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The study aims to investigate the factors affecting companies to disclose financial statement information through internet (internet financial reporting). Assessment of the disclosure uses 29 criteria as used by Abdelsalam et al (2007). The method of testing hypotheses in this study is the linear regression method by comparing the extensive disclosure of financial statements on the internet as the dependent variable and type of industry, firm size, profitability, leverage levels and types of auditors as independent variables. Through the observation 69 listed companies in the KOMPAS100 directo

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21

Heo, Kyongsun, and Seoyoung Doo. "Segment Reporting Level And Analyst Forecast Accuracy." Journal of Applied Business Research (JABR) 34, no. 3 (2018): 471–86. http://dx.doi.org/10.19030/jabr.v34i3.10170.

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In a setting where the primary financial statements have been converted from individual financial statements to consolidated financial statements in Korea, we examine the effect of segment information disclosed by the firm on analysts’ consolidated-base earnings forecast accuracy. Since Korean firms have prepared the primary financial statements on a non-consolidated basis in the pre-IFRS regime, the adoption of International Financial Reporting Standards (IFRS) leads to a great deal of difficulties and complexities in making accurate consolidated forecasts for users of financial statements, e

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22

Kanapickiene, Rasa, and Greta Keliuotyte-Staniuleniene. "Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania." Economies 7, no. 4 (2019): 116. http://dx.doi.org/10.3390/economies7040116.

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The aim of the research is to examine and evaluate the accounting information disclosure quality of the non-current tangible assets in the financial statements of the municipalities of Lithuania and identify municipality characteristics having an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this research is the first of its kind in Lithuania. Based on the legal and regulatory requirements and related

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23

Ianniello, G. "The voluntary disclosure of the value added statement in annual reports of Italian listed companies." Agricultural Economics (Zemědělská ekonomika) 56, No. 8 (2010): 368–78. http://dx.doi.org/10.17221/65/2010-agricecon.

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The paper examines some of the theoretical issues regarding the publication of the value added statement as a voluntary disclosure in the process of accounting communication. The social and economic motivation to use value added reporting is linked to the general process of disclosing financial information in a certain business and cultural environment. In this framework, a question arises about the possible role of the value added statement as a way of accounting communication in the global economy. A survey of 211 published financial statements for the fiscal period 2003 of Italian listed co

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24

Djunur, Imran. "PENERAPAN PRINSIP PENGUNGKAPAN LENGKAP AKUN PIUTANG PERPAJAKAN PADA LAPORAN KEUANGAN PEMERINTAH PUSAT TA 2017-2019." Jurnal Wahana Akuntansi 15, no. 2 (2020): 125–52. http://dx.doi.org/10.21009/wahana.15.022.

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In order to be widely used by users of financial statements, information related to tax receivable accounts in LKPP must meet the Full Disclosure Principle relate to assets, liabilities and equity either through faces or Notes to Financial Statements. Complete information will prevent users from misleading and improper decision making or opinions on the financial condition and performance of the central government. This study focuses on the disclosure of information on tax accounts receivable at LKPP because the account has significant value and gets the attention of LKPP users. Through this r

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25

Puspita, Erna, and Dian Kusumaningtyas. "ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN LQ45 PERIODE 2015-2017." El Muhasaba: Jurnal Akuntansi 10, no. 1 (2019): 14. http://dx.doi.org/10.18860/em.v10i1.5788.

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<em>This research is motivated by the importance of information about earnings needed by internal and external parties. So there are many factors that influence managers to manipulate company profit information. In this case the audit quality of the financial statements is an important factor because it is able to minimize the existence of corporate earnings management practices, so that the audit results on financial statements are reasonable. The purpose of this study was to determine whether earnings management is influenced by ownership mechanism variables and managerial skills, the

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26

Arwani, Agus, and Muhammad Azizul Islam. "Determinants Information Disclosure And Responsibility of Financial Statements to Consistency Muzakki." Equilibrium: Jurnal Ekonomi Syariah 9, no. 1 (2021): 25. http://dx.doi.org/10.21043/equilibrium.v9i1.10099.

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<em>The purpose of the research was to decide the impact of data revelation and money-related articulation responsibility on the consistency of paying zakat, infaq, and sadaqah on LAZ in Pekalongan city. This study uses a quantitative approach that utilizes a questionnaire distributed to s 117respondent. The comes about of the think about appearing that data divergence had a critical impact on the consistency of paying zakat, infaq and sadaqah in Pekalongan city as prove by the calculated t esteem more noteworthy than the t table esteem and the noteworthiness esteem underneath 0.05 so th

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27

Grant, Gerry H., and Sumali J. Conlon. "EDGAR Extraction System: An Automated Approach to Analyze Employee Stock Option Disclosures." Journal of Information Systems 20, no. 2 (2006): 119–42. http://dx.doi.org/10.2308/jis.2006.20.2.119.

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Past alternative accounting choices and new accounting standards for stock options have hindered analysts' ability to compare corporate financial statements. Financial analysts need specific information about stock options in order to accurately assess the financial position of companies. Finding this information is often a tedious task. The SEC's EDGAR database is the richest source of financial statement information on the Web. However, the information is stored in text or HTML files making it difficult to search and extract data. Information Extraction (IE), the process of finding and extra

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28

Mayhook, Zoeanna. "Privately-Held Companies: Legislation, Regulation, and Limited Dissemination of Financial Information." DttP: Documents to the People 47, no. 4 (2019): 28. http://dx.doi.org/10.5860/dttp.v47i4.7215.

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Publicly-traded companies have reporting and disclosure requirements set by the U.S. Securities and Exchange Commission (SEC), which includes the public disclosure of financial statements and an annual 10-K report. In contrast, privately-held companies most often do not meet the SEC filing requirements, and therefore, are not required to disclose financial information. For investors and business researchers, this can provide clear challenges for researching privately-held companies. This paper first highlights a sample of the significant legislation and rules affecting disclosure requirements

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29

Saida, Youssef. "Combining Financial Information and Corporate Social Responsibility Related Information for Characterizing Corporate Disclosure: Some Insights From Moroccan Context." International Journal of Financial Research 12, no. 5 (2021): 58. http://dx.doi.org/10.5430/ijfr.v12n5p58.

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This paper deals with the corporate disclosure and therefore the option to predict the corporate disclosure through combining financial and non-financial information. In this paper, we study the corporate disclosure characteristics by investigating the predictability strength of specific financial performance indicators and corporate social responsiblity (CSR) related information. The sample of this research contains 58 organizations that had been awarded the label of the CSR in Morocco. A content analysis of corporate websites, financial statements and annual reports are used for each organiz

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30

Efimova, O. V., and O. V. Rozhnova. "Analytical capacity of financial statements against the backdrop of the COVID-19 pandemic." Economic Analysis: Theory and Practice 19, no. 10 (2020): 1794–821. http://dx.doi.org/10.24891/ea.19.10.1794.

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Subject. The paper explores the analytical capabilities of information disclosed in financial statements in the context of the COVID-19 pandemic. Objectives. The purpose is to identify the impact of the pandemic on financial statements and their analytical capabilities for investment decision-making. Methods. The study draws on methods of logical, statistical, comparative, and linguistic analysis. We analyze financial statements of Russian and foreign companies, paying special attention to the completeness of disclosed information on the impact of the pandemic on business and financial perform

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31

Isaković-Kaplan, Ševala, Lejla Demirović, and Mahir Proho. "Benford’s Law in Forensic Analysis of Income Statements of Economic Entities in Bosnia and Herzegovina." Croatian Economic Survey 23, no. 1 (2021): 31–61. http://dx.doi.org/10.15179/ces.23.1.2.

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The objective of preparing and presenting financial statements is to provide information about the financial position and performance of an entity, which is useful to a wide range of users of financial statements for business decisions. If information presented in the financial statements is not full disclosure and/or is incorrect, the presented image of the business entity will be wrong, as well as business decisions made on the basis of such financial statements. Unfortunately, many entities knowingly manipulate revenues and expenses to manage earnings in a way that suits the entity manageme

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32

Kaupelytė, Dalia, Mantas Seilius, and Rūta Zinkevičiūtė. "RISK MANAGEMENT DISCLOSURE IN LITHUANIAN COMMERCIAL BANKS FINANCIAL STATEMENTS." Science and Studies of Accounting and Finance: Problems and Perspectives 9, no. 1 (2014): 44–51. http://dx.doi.org/10.15544/ssaf.2014.05.

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Financial institutions have to follow International regulatory requirements and national regulations for risk management disclosure. International regulations are developed by Basel Committee of Banking Supervision (known as Basel II and Basel III) and International Financial Reporting Standards (IFRS 7) introduced by International Accounting Standards Board. National requirements in Lithuanian are developed by Lithuanian central bank. Financial institutions, banks, are expected to provide timely and transparent information about risk exposures, correspondence to minimum regulatory requirement

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33

Voronova, E. "Segment Reporting As One of the Areas of Convergence of Financial and Management Accounting." Auditor 6, no. 1 (2020): 41–46. http://dx.doi.org/10.12737/1998-0701-2020-41-46.

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Th e article is devoted to segment reporting as one of the areas of convergence of fi nancial and management accounting. It is noted that the consolidated fi nancial statements containing aggregated information are limited for making a number of economic decisions. Th e main normative documents regulating the disclosure and presentation of information by segments are considered. Attention is paid to the benefi ts and complexities associated with segment disclosures in fi nancial statements.

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Dombrovskaya, E. N. "Disclosure of information in accounting (financial) statements taking into account risk factors." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 1, 2021): 14–24. http://dx.doi.org/10.33920/med-17-2105-02.

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The article discusses the specifics of information disclosure in the accounting (financial) statements of organizations, taking into account the changes in a number of PBUS introduced by Order of the Ministry of Finance of the Russian Federation No. 287n of 27.11.2020. The problems of the article are relevant in the context of the preparation of annual reports and the need to form explanations to it, taking into account the requirements of regulatory documents. The amendments significantly limited the disclosure requirements in the financial statements. The amount of information disclosed depe

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35

Gluzová, Tereza. "Disclosure of Subsidiaries with Non-controlling Interest in Accordance with IFRS 12: Case of Materiality." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 64, no. 1 (2016): 275–81. http://dx.doi.org/10.11118/actaun201664010275.

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Consolidated financial statements present aggregated information for parent company and its subsidiaries. For non-wholly owned subsidiaries, International Financial Reporting Standards require non-controlling interest to be presented within consolidated equity to distinguish it from the amount of equity attributable to the shareholders of the parent. Since 2014, new standards on consolidation introduced broadened disclosure requirements for subsidiaries with material non-controlling interest. Definition of material non-controlling interest however is not included in the standards. The article

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36

Shafer, William E. "Qualitative Financial Statement Disclosures: Legal and Ethical Considerations." Business Ethics Quarterly 14, no. 3 (2004): 433–51. http://dx.doi.org/10.5840/beq200414328.

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Abstract:There is a long-running debate among legal scholars regarding the propriety and enforceability of SEC attempts to mandate disclosures of antisocial or illegal corporate activities that do not materially impact a company’s financial statements. This debate was recently revived by the issuance of SEC Staff Accounting Bulletin 99, Materiality in Financial Statements (SEC 1999), which suggests that quantitatively immaterial information relating to unlawful transactions or regulatory non-compliance should be considered for disclosure. This issue has important implications for the accountin

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37

Калачева, Ольга, Olga Kalacheva, С. Смелова, and S. Smelova. "Convergence Problems of the Cash Flows Statement Preparation Methods Under the Russian and International Financial Reporting Standards." Auditor 4, no. 6 (2018): 51–55. http://dx.doi.org/10.12737/article_5b309fadc46558.72369954.

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The problem of convergence of the disclosure order in accounting (financial) reporting of information on cash flows by Russian and international standards is disclosed in the article. The authors emphasize that the integration of the Russian Federation into the world community requires from Russian organizations the provision of fi nancial statements according IFRS. However, most Russian companies are legally required to provide both IFRS fi nancial statements and RAS financial statements. In this regard, the Cash Flow Statement, as one of the obligatory statement of companies, is represented

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Masruki, Rosnia, Khaled Hussainey, and Doaa Aly. "Financial Impact on the Accountability of Malaysian State Islamic Religious Councils (SIRC)." Journal of Muamalat and Islamic Finance Research 15, no. 2 (2018): 21–38. http://dx.doi.org/10.33102/jmifr.v15i2.175.

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This paper aims to identify whether Malaysian State Islamic Religious Councils (SIRC) financial characteristics have a significant impact on the accountability of Malaysian State Islamic Religious Councils (SIRC). A content analysis approach was used to examine the extent and quality of disclosure in the annual reports of SIRC, indicating accountability of SIRCs. This paper used the self-developed disclosure index that applies specifically for SIRC. Multiple regression was used to examine the financial determinants of the extent and quality of disclosure. The result of the regression models re

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39

Dmytrenko, I. M., and N. V. Shaimukhometova. "Consolidation of Specific Items of Financial Statements of Company Group: Principles, Conditions and Features." Statistics of Ukraine 87, no. 4 (2020): 117–28. http://dx.doi.org/10.31767/su.4(87)2019.04.12.

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The impact of the adequacy of the application of the basic principles, conditions and order of consolidation by a company group, to ensure the reliability of the most specific items of financial statements, is considered as a subject matter of internal and external auditors. The components of the consolidated financial statements, its structural elements, specific items and a set of necessary disclosures in the notes are distinguished on the basis of comparative analysis. The conditions for the parent company’s control as an investor over the activities of its subsidiaries as an investee for t

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Ha, Phan Thi Hai, Nguyen Quang Huy, and Hoang Thi Kim Thoa. "The Factors Affecting the Level of Information Disclosure on Financial Statements in the Industrial Enterprises Listed on Ho Chi Minh Stock Exchange." Journal of Economics and Public Finance 5, no. 1 (2019): 93. http://dx.doi.org/10.22158/jepf.v5n1p93.

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<p><em>This research analyzes the factors affecting the level of information disclosure on financial statements in the industrial enterprises listed on Ho Chi Minh stock exchange. Using financial statements of 87 industrial enterprises of the fiscal year 2017, the research shows that there are 6 factors affecting and having a positive relations with the level of information disclosure. These include: the scale of business, Duration of operation, Audit firm reputation, Solvency, Financial leverage and Return on Equity (ROE). The result points to signals that help the State Securitie

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Fikri, Herman. "KEJAHATAN AKUNTANSI DALAM KAITANNYA DENGAN UNDANG-UNDANG NOMOR 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK." Jurnal Hukum Mimbar Justitia 2, no. 2 (2018): 840. http://dx.doi.org/10.35194/jhmj.v2i2.34.

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A Certified Public Accountant has an important role in improving the quality and credibility of financial information or financial report of an entity. A public accountant has task in carrying out public confidence to provide an opinion on the financial statements of an entity. Thus, the responsibility of A Public Accountant lies on their opinion or statement on financial information of an entity, while the presentment of report or financial information is the managerial responsibility.Frequently, the accounting scandals are influence by politics and business, which appeared by the disclosure

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Ujkani Miti, Mirela, Nertila Çika, and Sotiraq Dhamo. "Information of the Financial Statements Disclosures - Case of Albania." European Journal of Economics and Business Studies 4, no. 3 (2018): 74–84. http://dx.doi.org/10.2478/ejes-2018-0061.

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Abstract Since 2008 in Albania, financial reporting is carried out based on international standards and national accounting standards, which are in compliance with International financial reporting standards. In our paper, we want to focus on the "Financial Statements Disclosures" as one of the components of the full package of financial statements. Often there is an erroneous view or attitude that compiles disclosures is something simple and easy. But even for their preparation, the accounting principles and rules should be strictly followed. Through the literature review we will highlight th

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Nur Probohudono, Agung, Supriyanto Supriyanto, and Estetika Mutiaranisa Kurniawati. "The practice and determining factors of voluntary graphics disclosure in Local Government Financial Statements in Indonesia." Asian Journal of Accounting Perspectives 14, no. 2 (2021): 24–46. http://dx.doi.org/10.22452/ajap.vol14no2.2.

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Research aim: This study aims to measure the extent and the determinants of voluntary graphics disclosure in Laporan Keuangan Pemerintah Daerah (LKPD) or Local Government Financial Statements in Indonesia. Design/ Methodology/ Approach: This study used 197 audited LKPD in Indonesia, comprising 155 regency governments and 32 district governments. The financial statements of these 197 local governments were examined to measure the extent of voluntary graphics disclosure and investigate the potential determinants of voluntary graphics disclosure. This study used multiple regression analysis to ex

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Wardani, Agung Sri, Bambang Herwanto, and Ratnawati Hari Prayitno. "Evaluasi Pengelolaan Organisasi Non Profit Untuk Menunjang Transparansi Dan Akuntabilitas Bagi Donatur." BIP's : JURNAL BISNIS PERSPEKTIF 10, no. 1 (2019): 51–65. http://dx.doi.org/10.37477/bip.v10i1.45.

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Financial statement is one of the essential thing in managing finance in an organization. Both profit oriented organizations and non profit oriented organizations requires relevant, reliable, comparable and understandable information in financial statements presented. Moreover, the non profit organizations, which the largest source of funding is donated from donors, the possibility of fraud becomes bigger. It is usually done by several parties, even by the management itself. Therefore, the diclosure of relevant, reliable, comparable, and understandable financial statements, are necessary done

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Wardani, Agung Sri, Bambang Herwanto, and Ratnawati Hari Prayitno. "Evaluasi Pengelolaan Organisasi Non Profit Untuk Menunjang Transparansi Dan Akuntabilitas Bagi Donatur." BIP's JURNAL BISNIS PERSPEKTIF 10, no. 1 (2018): 51–65. http://dx.doi.org/10.37477/bip.v10i1.52.

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Financial statement is one of the essential thing in managing finance in an organization. Both profit oriented organizations and non profit oriented organizations requires relevant, reliable, comparable and understandable information in financial statements presented. Moreover, the non profit organizations, which the largest source of funding is donated from donors, the possibility of fraud becomes bigger. It is usually done by several parties, even by the management itself. Therefore, the diclosure of relevant, reliable, comparable, and understandable financial statements, are necessary done

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Kamaruddin, Muhammad Iqmal Hisham, Rosnia Masruki, and Mustafa Mohd Hanefah. "Financial and Non-Financial Disclosure Practices in Selected Awqaf Institutions." International Journal of Nusantara Islam 6, no. 1 (2019): 52–72. http://dx.doi.org/10.15575/ijni.v6i1.1929.

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It is undeniable fact that waqf becomes as one of tools used in order to alleviate inequality among people especially Muslim community. Basically, waqf fund is raised from the public and managed by mutawalli under waqf institution. As the intermediate party between waqif and beneficiaries, waqf institution is accountable for the management of waqf funds and need to disclose sufficient information pertaining to waqf fund itself. Good disclosure practices by waqf institution should cover both financial and non-financial information for all related waqf activities, programs and projects conducted

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Sapta Pradana, Ayub Wijayati, Hariri Hariri, and Junaidi Junaidi. "Market Discipline Mechanism: A Quantitative Approach (The Study of Islamic Banking in Indonesia 2011-2014)." JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen 14, no. 01 (2017): 35. http://dx.doi.org/10.31106/jema.v14i01.213.

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Transparency of information are the main requirement of market discipline mechanism which is described by an adequate disclosure. Through the quantitative approach, the customer will attract an investment funds (giro, savings, deposits) if the bank takes a high risk action based on information that disclosed on financial statements. In a theoretical view, Islamic banks with the principle of profit-loss sharing (PLS) have a higher risk than conventional banks with a fixed rate of interest, so that customers of Islamic banks should have a higher sensitivity than conventional bank customers. The

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Gilbert, Aaron, and Ayesha Scott. "Short and Sweet or Just Short? The Readability of Product Disclosure Statements." Applied Finance Letters 6, no. 01 (2017): 27–37. http://dx.doi.org/10.24135/afl.v6ii.79.

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Given the importance of information in making informed financial decisions, it is vital that investors are able to understand the information provided to them. With this in mind, in 2013, New Zealand legislators replaced the existing disclosure documents with the Product Disclosure Statement (“PDS”). The change was in response to large and complex disclosure documents from providers of new or ongoing sales of financial products. PDS documents have a strictly enforced word limit and are meant to be written in plain English to allow “prudent but non-expert” investors access to the information th

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Fischer, Mary, Teresa P. Gordon, and Saleha B. Khumawala. "Tax-Exempt Organizations and Nonarticulation: Estimates Are No Substitute for Disclosure of Cash Provided by Operations." Accounting Horizons 22, no. 2 (2008): 133–58. http://dx.doi.org/10.2308/acch.2008.22.2.133.

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SYNOPSIS: Not-for-profit entities’ audited financial statements are considered proprietary information, but the World Wide Web provides easy access to financial information from Form 990, the information return filed annually with the Internal Revenue Service. However, Form 990 return does not include potentially useful information for donors, creditors, and regulators such as cash provided by operating activities. Because of articulation of financial statements inherent with the double-entry system, it is theoretically possible to derive operating cash flows from revenues, expenses, and balan

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Van der Zwan, Pieter, and Nico Van der Merwe. "The Message Conveyed By IFRS-Compliant Information: A South African Perspective." International Business & Economics Research Journal (IBER) 12, no. 9 (2013): 1041. http://dx.doi.org/10.19030/iber.v12i9.8051.

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South African companies must prepare financial statements in accordance with International Financial Reporting Standards (IFRS) or other reporting standards modelled on IFRS. Literature suggests that the complexity of IFRS, which stems from detailed rules-based principles in these standards, may harm the ability of users of financial statements to understand financial information in a meaningful way. The primary objective of this study was to evaluate whether selected users and preparers of financial statements in South Africa interpret selected IFRS-compliant information prepared in accordanc

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