Academic literature on the topic 'Financial reporting'

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Journal articles on the topic "Financial reporting"

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Madrick, Jeffrey. "Financial Reporting." Harvard International Journal of Press/Politics 8, no. 1 (2003): 3–7. http://dx.doi.org/10.1177/1081180x02238781.

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Schauß, Joachim. "Financial Reporting." Controlling & Management 55, no. 2 (2011): 117–18. http://dx.doi.org/10.1007/s12176-011-0034-6.

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ERBUĞA, Gökçe Sinem, and Ayşegül GÜRSOY. "A Sectoral Overview on the Integrated Reporting Practices in Türkiye." International Journal of Contemporary Economics and Administrative Sciences 13, no. 2 (2023): 760–77. https://doi.org/10.5281/zenodo.10476143.

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In Türkiye, it has become an obligatory practice for companies listed in Borsa Istanbul (BIST), brokerage firms and portfolio management companies to make financial reporting in the period starting from 2005. Financial reporting means that companies share their financial information in order to support decision-making processes for both current and potential investors, fund holders and all kinds of creditors. Along with financial reporting, the results obtained regarding the economic activities of the companies and the results of these activities are shared with the public. Today, it is s
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Barker, Richard. "The revolution ahead in financial reporting: reporting financial performance." Balance Sheet 11, no. 4 (2003): 19–23. http://dx.doi.org/10.1108/09657960310502502.

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Ryan, Stephen G. "Financial Reporting for Financial Instruments." Foundations and Trends® in Accounting 6, no. 3-4 (2011): 187–354. http://dx.doi.org/10.1561/1400000021.

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Dr P.Gurusamy, Dr P. Gurusamy. "International Financial Reporting Standards (IFRS)." Indian Journal of Applied Research 3, no. 7 (2011): 427–28. http://dx.doi.org/10.15373/2249555x/july2013/130.

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Laux, Christian. "Financial instruments, financial reporting, and financial stability." Accounting and Business Research 42, no. 3 (2012): 239–60. http://dx.doi.org/10.1080/00014788.2012.681857.

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Singh, Mohini. "Transforming Financial Reporting." CFA Institute Magazine 27, no. 4 (2016): 59. http://dx.doi.org/10.2469/cfm.v27.n4.22.

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Vuletić, Predrag. "FALSE FINANCIAL REPORTING." FBIM Transactions 3, no. 1 (2015): 188–201. http://dx.doi.org/10.12709/fbim.03.03.01.21.

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Bohusova, Hana. "Financial Reporting Quality." International Journal of Monetary Economics and Finance 13, no. 3 (2020): 1. http://dx.doi.org/10.1504/ijmef.2020.10028791.

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Dissertations / Theses on the topic "Financial reporting"

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OGLIARI, MATTEO. "Financial reporting: international convergence." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2015. http://hdl.handle.net/10281/77521.

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Yström, Annika. "Financial reporting in entrepreneurial SMEs : in search of significant areas of financial reporting information." Licentiate thesis, Internationella Handelshögskolan, IHH, Redovisning och finansiering, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14680.

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This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. In order to fulfill this purpose data has been collected in several sequential steps where the results of each step have provided
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Thompson, Andrew. "Financial reporting by superannualtion plans /." Title page, contents and introduction only, 1987. http://web4.library.adelaide.edu.au/theses/09EC/09ect468.pdf.

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Wagner, Simon. "Financial reporting by European foundations." Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/9853.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>Despite a significant increase in importance of the third sector in Europe, only little data is available of non-profit institutions like foundations and specifically their financial reporting. Therefore, this research analyzes the financial reporting by European foundations and draws conclusions concerning their approach in respective legal frameworks. Accounting standards and practices currently in use are compared and possible characteristi
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Barrieault, Robert C., and Douglas O. Moses. "Financial accounting concepts and DoN/DoD financial reporting practice." Thesis, Monterey, California: Naval Postgraduate School, 1993. http://hdl.handle.net/10945/24170.

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Piechocki, Maciej. "XBRL financial reporting supply chain architecture." Doctoral thesis, Technische Universitaet Bergakademie Freiberg Universitaetsbibliothek &quot;Georgius Agricola&quot, 2009. http://nbn-resolving.de/urn:nbn:de:bsz:105-1885266.

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Recently the Internet with XML technologies and especially XBRL technology has impacted what is recognised as the financial reporting supply chain. Some claims in the market report that XBRL has the potential to reduce inefficiencies, automate and optimise the financial reporting supply chain. Nevertheless the real nature of the impact still remains unclear. The growing number of XBRL projects around the world together with strong interest from bodies such as the SEC in the United States, CEBS in the European Union and the IASB building XBRL taxonomies demonstrate the need for research in the
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Baxter, Peter J. "Audit committees and financial reporting quality." University of Southern Queensland, Faculty of Business, 2007. http://eprints.usq.edu.au/archive/00003632/.

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[Abstract]:This research investigated whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. Modified versions of the models developed by Jones (1991) and Dechow and Dichev (2002) provided three measures of earnings quality, which were used to proxy for financial reporting quality. The audit committee characteristics investigated were: independence, expertise, activity, size and tenure.Several contributions to knowledge are made by this research. First, this research examined the association between audit committee formatio
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Afanasieva, Inna Ivanovna, and Anastasia Nikolaevna Kovalenko. "Non-financial reporting: essence and purpose." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53720.

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1. I.I. Afanasyeva. Implementation of the provisions of EU directives in Ukraine. Bulletin of the Volodymyr Dahl East Ukrainian National University, № 3 (233), 2017. P. 9-12. URL: http://www.irbis-nbuv.gov.ua/cgi- bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR =20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=VSUNU_2017_3_3 2. H. F. Agaverdiyeva. Non-financial reporting as a tool for regulating social responsibility. Economics, management, law: realities and prospects. 2016. №2. Pp. 54-57. 3. A.A. Annaev. The essence, standards and process of p
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Henke, Trent Stanton. "Opportunistic Financial Reporting in Higher Education." Diss., Virginia Tech, 2017. http://hdl.handle.net/10919/77587.

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Annual university rankings produced by mainstream sources, such as U.S. News and World Report, are very popular and viewed as important by a variety of university stakeholders. Consequently, universities expend a great deal of effort in an attempt to ensure they appear in the best possible light. One major component of these ranking systems is the Carnegie Classification of Institutions of Higher Education, which is partly based on the research expenditures reported by the university. This system provides incentives for administrators at institutions of higher education to make strategic acc
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Aziz, Asmah Abdul. "Financial reporting by Scottish local authorities." Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk/R?func=search-advanced-go&find_code1=WSN&request1=AAIU603192.

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This research examines financial reporting by Scottish local authorities. Two particular aspects have been examined, namely audit lags and audit incidents. 65 local authorities were examined for the period 1989/90 until 1995/96. This period is classified as the pre-reorganisation period. Then the research continued by analysing audit lags and audit incidents for the 32 new postreorganisation local authorities for 1996/97 and 1997/98. The researcher used Luder's (1992) contingency model of public sector accounting innovations as a framework to analyse the stimuli for financial reporting changes
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Books on the topic "Financial reporting"

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Alexander, David. Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0.

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Anne, Britton, ed. Financial reporting. 4th ed. International Thomson Business Press, 1996.

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Association of Chartered Certified Accountants (ACCA). Financial reporting. Kaplan Pub., 2010.

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Association of Chartered Certified Accountants (ACCA). Financial reporting. Kaplan Pub., 2009.

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Association of Chartered Certified Accountants (ACCA). Financial reporting. Kaplan Pub., 2008.

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Association of Chartered Certified Accountants., ed. Financial reporting. 4th ed. BPP Professional Education, 2004.

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Dupeyron, T. Financial reporting. 3rd ed. Chartered Institute of Management Accountants, 1996.

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Trimble, C. Financial reporting. Chartered Institute of Management Accountants, 1994.

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David, Alexander. Financial reporting. 4th ed. International Thomson Business Press, 1996.

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Association of Chartered Certified Accountants., ed. Financial reporting. 5th ed. BPP Professional Education, 2005.

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Book chapters on the topic "Financial reporting"

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Christensen, Mark. "Financial Reporting." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2284.

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Christensen, Mark. "Financial Reporting." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-31816-5_2284-1.

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Whiteley, John. "Financial reporting." In Mastering Financial Management. Macmillan Education UK, 2004. http://dx.doi.org/10.1007/978-0-230-00098-8_3.

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Treesa, Jency. "Financial Reporting." In Accounting for Managers. Routledge India, 2024. https://doi.org/10.4324/9781003461159-13.

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Christensen, Mark. "Financial Reporting." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_2284.

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Bandy, Gary. "Financial reporting." In International Public Financial Management. Routledge, 2018. http://dx.doi.org/10.4324/9781351128308-7.

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Alexander, David. "Accounting theory, or Accounting can be interesting." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_1.

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Alexander, David. "Limited liability." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_10.

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Alexander, David. "Sanctity of capital." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_11.

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Alexander, David. "Divisible profits." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_12.

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Conference papers on the topic "Financial reporting"

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Arum, Enggar, Ilham Wahyudi, and Widya Wendry. "Can Financial Ratios Detect Fraudulent Financial Reporting?" In Proceedings of the 2nd Universitas Kuningan International Conference on System, Engineering, and Technology, UNISET 2021, 2 December 2021, Kuningan, West Java, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.2-12-2021.2320350.

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"FINANCIAL REPORTING: AN INTERNET CLEARINGHOUSE." In 6th International Conference on Enterprise Information Systems. SciTePress - Science and and Technology Publications, 2004. http://dx.doi.org/10.5220/0002602703970402.

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Shkurti (Perri), Rezarta. "Cloud Computing in Accounting and Digital Financial Reporting in Albania." In 7th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eraz.2021.199.

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Recent technological changes have had a great impact on the accounting and financial environment all over the world. Albania has also been affected by these changes and developments such as the widespread use of interactive accounting information packages, financial web report­ing, and cloud computing. This paper tries to analyze the current situation of accounting and financial reporting in Albania and the impact that web reporting and cloud computing have had on the simplification of account­ing procedures. Several tools such as online reporting and Extensive Busi­ness Reporting language are
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Ormin, Koholga, and Musa Jerry. "International Financial Reporting Standards Adoption and Financial Reporting Information Overload: Evidence from Nigerian Banks." In Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.13.

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Hohol, T. A., and Yu K. Lychkun. "Peculiarities of financial reporting in Germany." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-7-9.

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Wijayani, Dianing, and Dwi Ratmono. "Timeliness in Financial Reporting with Moderation." In Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 August 2022, Semarang, Indonesia. EAI, 2023. http://dx.doi.org/10.4108/eai.9-8-2022.2338630.

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Fitriati, Azmi, Rina Mudjiyanti, Widiati Lestari, Annisa Iftinan, and Ailsa Shabrina. "Internet Financial Reporting and Its Determinants." In Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.5-8-2020.2301213.

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Lazea, Georgiana Iulia. "Bibliometric analysis on cryptocurrencies financial reporting." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.11.

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This study delves into the world of cryptocurrency financial reporting (CFR) research, exploring the connections between researchers, their institutions, and the countries they represent, considering the context in which cryptocurrencies financial reporting practices remain uncertain. Data from the Web of Science Core Collection were employed, mainly publications from 2016 to 2023, using the term “cryptocurrency financial reporting” to identify publications regarding this topic. By leveraging tools like VOSviewer, Biblioshiny, and Microsoft Excel, we pinpointed influential research on CFR, col
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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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Sulistyowati, Erna, Sjarief Hidajat, Muslimin Muslimin, Agus Masruhin, and Sri Trisnaningsih. "Does The Internet Financial Reporting Reflect The Sustainability Reporting Higher Education." In Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.3-10-2019.2291944.

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Reports on the topic "Financial reporting"

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Graham, John, Campbell Harvey, and Shiva Rajgopal. The Economic Implications of Corporate Financial Reporting. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10550.

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CORPS OF ENGINEERS WASHINGTON DC. Financial Administration: Engineer Reporting Organization Codes (EROC). Defense Technical Information Center, 1998. http://dx.doi.org/10.21236/ada404221.

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CORPS OF ENGINEERS WASHINGTON DC. Financial Administration: Accounting and Reporting - Military Activities. Defense Technical Information Center, 1996. http://dx.doi.org/10.21236/ada404223.

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Marsh, Patricia A. Controls Over Army Real Property Financial Reporting. Defense Technical Information Center, 2008. http://dx.doi.org/10.21236/ada479098.

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Gimble, Thomas F. Financial Statement: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds. Defense Technical Information Center, 2002. http://dx.doi.org/10.21236/ada402274.

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Boleslavsky, Raphael, Bruce Carlin, and Christopher Cotton. Competing for Capital: Auditing and Credibility in Financial Reporting. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w23273.

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Granetto, Paul J., Richard B. Bird, James L. Kornides, Stuart D. Dunnett, and Ted R. Paulson. Financial Management: Financial Reporting of Deferred Maintenance Information on Navy Weapon Systems for FY 2002. Defense Technical Information Center, 2003. http://dx.doi.org/10.21236/ada411486.

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Barnes, K. D., J. M. Donato, and D. M. Flanagan. The Financial Management Environment (FaME): A prototype interactive hypertext-based financial planning and reporting system. Office of Scientific and Technical Information (OSTI), 1995. http://dx.doi.org/10.2172/179266.

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Warren, David R., Michael A. Bianco, Waheed Nasser, et al. Agencies Need Improved Financial Data Reporting for Private Security Contractors. Defense Technical Information Center, 2008. http://dx.doi.org/10.21236/ada489769.

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Plesko, George. Estimates of the Magnitude of Financial and Tax Reporting Conflicts. National Bureau of Economic Research, 2007. http://dx.doi.org/10.3386/w13295.

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