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Journal articles on the topic 'Financial reporting'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Klaassen, Jan. "Global Financial Reporting." European Accounting Review 12, no. 3 (2003): 581–91. http://dx.doi.org/10.1080/0963818031000087826.

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12

Barth, Mary E., and Katherine Schipper. "Financial Reporting Transparency." Journal of Accounting, Auditing & Finance 23, no. 2 (2008): 173–90. http://dx.doi.org/10.1177/0148558x0802300203.

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13

Miller, Malcolm C. "Corporate Financial Reporting." International Journal of Accounting 37, no. 4 (2002): 449–50. http://dx.doi.org/10.1016/s0020-7063(02)00195-4.

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14

Troberg, Pontus. "Global Financial Reporting." International Journal of Accounting 37, no. 4 (2002): 451–54. http://dx.doi.org/10.1016/s0020-7063(02)00196-6.

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15

Brown, Paul R. "Quality Financial Reporting." International Journal of Accounting 38, no. 3 (2003): 395–96. http://dx.doi.org/10.1016/s0020-7063(03)00049-9.

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16

Barker, Richard. "Reporting Financial Performance." Accounting Horizons 18, no. 2 (2004): 157–72. http://dx.doi.org/10.2308/acch.2004.18.2.157.

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Income, expenses, gains, and losses with similar informational properties can, in principle, be aggregated and presented as subsets of comprehensive income without losing information. Of particular importance is the splitting of comprehensive income into earnings and all other items. Earnings is typically conceptualized as an aggregation that excludes items that are nonoperating, nonrecurring, or outside management's control. This paper analyzes the concept of earnings and finds that it cannot be defined satisfactorily for the purposes of an accounting standard. The paper proposes an alternati

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17

Domańska-Szaruga, Beata, and Dorota Struś. "Non-financial Reporting." Perspektywy Kultury 44, no. 1 (2023): 313–36. http://dx.doi.org/10.35765/pk.2024.4401.22.

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The aim of the article is to review the most important standards and legal regulations in the field of non-financial reporting and to examine the reporting methods and standards used by energy companies listed on the Warsaw Stock Exchange. The authors used desk research, analysis of source data and the formal and legal method. The research results indicate that energy sector companies in Poland, represented by companies from the WIG-energy index on the Warsaw Stock Exchange, apply very different reporting standards, and some of them do not provide information on social or environmental activit

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18

Munter, Paul. "Financial performance reporting." Journal of Corporate Accounting & Finance 14, no. 6 (2003): 103–6. http://dx.doi.org/10.1002/jcaf.10204.

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19

Timbate, Lukas, and Cheong Kyu Park. "CSR Performance, Financial Reporting, and Investors’ Perception on Financial Reporting." Sustainability 10, no. 2 (2018): 522. http://dx.doi.org/10.3390/su10020522.

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20

Aderin, A., and J. P. Otakefe. "International financial reporting standards and financial reporting quality in Nigeria." Journal of Science and Technology (Ghana) 35, no. 3 (2016): 73. http://dx.doi.org/10.4314/just.v35i3.7.

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21

Dibua, Ekene C., Joy N. Ikilidih, and Emmanuel C. Ibekie. "Effect of International Financial Reporting Standards on Financial Reporting Quality." Journal of Global Interdependence and Economic Sustainability 3, no. 7 (2024): 1–11. https://doi.org/10.5281/zenodo.12692678.

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<em>The adoption and implementation of International Financial Reporting Standards (IFRSs) in different countries of the world has become a contemporary issue particularly with regard to the quality of financial reports. The study reported that various studies used positive approach and some used positive pattern. Some Studies used either of primary or secondary sources of data. The study looked at the impact of the International Financial Reporting Standard (IFRS) on financial reporting comparability, reliability, and understandability. The current investigation was carried out as a desk revi

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22

Barker, Richard. "The operating‐financing distinction in financial reporting." Accounting and Business Research 40, no. 4 (2010): 391–403. http://dx.doi.org/10.1080/00014788.2010.9995319.

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23

SARIOĞLU, Mert, Ali Fatih DALKILIÇ, and Mustafa Gürol DURAK. "The Future of Corporate Reporting: Integrated Reporting." International Journal of Contemporary Economics and Administrative Sciences 9, no. 2 (2019): 327–47. https://doi.org/10.5281/zenodo.3596090.

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Abstract Throughout the history, many different reporting practices have been emerged in accordance with the needs of business environment such as financial, corporate social responsibility and sustainability reporting. Today, stakeholders want to be informed more in a simplest way, but many stand-alone and genuinely long reports have been still prepared by companies to demonstrate their financial and non-financial outcomes. However, it is inadequate to assess the reports separately to understand and make a decision on the actual performance of companies. Additionally, creating value side of t

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24

Dr., Ahmad Shauqi Haji Mohamad Zubir, Nur Aishah Awi Dr., Azwadi Ali Dr., Safiek Mokhlis Dr., and Farizah Sulong Dr. "Cryptocurrency Technology and Financial Reporting." International Journal of Management and Humanities (IJMH) 4, no. 9 (2020): 103–8. https://doi.org/10.35940/ijmh.I0898.054920.

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Cryptocurrency technology is considered as smart technology that would transform our way of doing business in the near future. Its unique features are said to be far superior than our existing business technology which mainly based on cash and credit, especially in time, security and cost. Nevertheless, its entrance into the business arena has also turns our existing systems of financial reporting and taxing upside down as both systems were moulded, formulated and evolved just to suit the systems of cash and credit. Therefore, the financial regulators and inland revenue boards should come out

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25

Giorgiana Bonaci, Carmen, Dumitru Matiş, and Jiri Strouhal. "Financial reporting paradigms for financial instruments." Journal of International Trade Law and Policy 7, no. 2 (2008): 101–22. http://dx.doi.org/10.1108/14770020810927318.

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26

Bloomer, Jonathan. "Developments in International Financial Reporting Standards and Other Financial Reporting Issues." Geneva Papers on Risk and Insurance - Issues and Practice 30, no. 1 (2005): 101–7. http://dx.doi.org/10.1057/palgrave.gpp.2510002.

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27

Salah, Wafaa, and Abdallah Abdel-Salam. "The Effects of International Financial Reporting Standards on Financial Reporting Quality." Athens Journal of Business & Economics 5, no. 3 (2019): 221–42. http://dx.doi.org/10.30958/ajbe.5-3-3.

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28

Florou, Annita, Serena Morricone, and Peter F. Pope. "Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects." Accounting Review 95, no. 2 (2019): 167–97. http://dx.doi.org/10.2308/accr-52497.

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ABSTRACT We examine the costs and benefits of proactive financial reporting enforcement by the U.K. Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity leads to temporary increases in audit fees and more conservative accruals. However, cross-sectional analysis across market segments reveals that audit fees increase primarily in the less-regulated AIM segment, and especially those AIM companies with a higher likelihood of financial distress

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29

Perica, Ivana, Tina Vuko, and Slavko Šodan. "The (mis)alignment of financial reporting and non-financial reporting integrity." Zeszyty Teoretyczne Rachunkowości 49, no. 2 (2025): 161–79. https://doi.org/10.5604/01.3001.0055.1491.

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Purpose: By linking verified non-compliance of financial outcomes disclosures with non-verified disclosures of information related to social and environmental outcomes, we can assess their relationship and gain insight into the potential incentives driving Environmental, Social and Governance (ESG) disclosures. The aim of this study is to assess the credibility of non-financial reporting by examining whether companies that demonstrate greater compliance with ESG disclosure requirements also place more emphasis on "true and fair" or "fair" financial reporting. Methodology/approach: The study an

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30

Solomon, Aris. "Could Corporate Environmental Reporting Shadow Financial Reporting?" Accounting Forum 24, no. 1 (2000): 30–55. http://dx.doi.org/10.1111/1467-6303.00028.

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31

Jhunjhunwala, Shital. "Beyond Financial Reporting-International Integrated Reporting Framework." Indian Journal of Corporate Governance 7, no. 1 (2014): 73–80. http://dx.doi.org/10.1177/0974686220140105.

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32

Ryan, Stephen G. "Recent Research on Banks’ Financial Reporting and Financial Stability." Annual Review of Financial Economics 10, no. 1 (2018): 101–23. http://dx.doi.org/10.1146/annurev-financial-110217-022700.

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Banks’ financial reporting requirements and discretionary choices may affect financial stability by altering one or more of the likelihood that banks violate regulatory capital requirements, banks’ internal discipline over risk management and financial reporting, and external market and regulatory discipline over banks. In this article, I discuss five recent empirical papers that examine these channels linking banks’ financial reporting to financial stability. I explain how these papers identify economic contexts and associated financial reporting constructs that enable powerful examinations o

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33

McDaniel, Linda, Roger D. Martin, and Laureen A. Maines. "Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy." Accounting Review 77, s-1 (2002): 139–67. http://dx.doi.org/10.2308/accr.2002.77.s-1.139.

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Audit committees evaluate financial reporting quality as part of their corporate oversight responsibilities. Given this responsibility, the national stock exchanges now require all audit committee members to be financially literate and at least one member to have financial expertise. In light of recent debates over this requirement, we provide evidence on how experts and literates differ in their evaluations of financial reporting quality. Results suggest that experts' evaluations of financial reporting quality are more strongly associated with their assessments of characteristics underlying r

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34

TEKER, Suat. "Standards of Financial Reporting." Doğuş Üniversitesi Dergisi 1, no. 1 (2000): 174–83. http://dx.doi.org/10.31671/dogus.2019.405.

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35

K. Behn, Bruce, Francesca Rossignoli, and Silvano Corbella. "Beyond financial reporting disclosures." FINANCIAL REPORTING, no. 2 (December 2019): 5–8. http://dx.doi.org/10.3280/fr2019-002001.

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36

Jotic, Jelena, and Ivan Lovre. "Pathology of financial reporting." Poslovna ekonomija 8, no. 2 (2014): 35–52. http://dx.doi.org/10.5937/poseko1402035j.

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37

Amatul Khader, Syeda Zehra. "International Financial Reporting Standards." IOSR Journal of Business and Management 18, no. 10 (2016): 27–39. http://dx.doi.org/10.9790/487x-1810022739.

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38

McEnally, Rebecca. "Fair Value Financial Reporting." CFA Institute Magazine 18, no. 1 (2007): 25–26. http://dx.doi.org/10.2469/cfm.v18.n1.4417.

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39

Gulliver, Bruce A. "Revelations from Financial Reporting." AIMR Conference Proceedings 2003, no. 1 (2003): 13–23. http://dx.doi.org/10.2469/cp.v2003.n1.3257.

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40

Błażyńska, Joanna. "REPORTING NON-FINANCIAL INFORMATION." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 503 (2018): 59–67. http://dx.doi.org/10.15611/pn.2018.503.05.

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41

Paydar , Sajjad Rasooli and Babalou , Fatemeh. "Investigating Financial Reporting Transparency." Singaporean Journal of Business Economics and Management Studies 6, no. 12 (2019): 18–27. http://dx.doi.org/10.12816/0055370.

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42

Ahmad khiri, Mohamad johan, and LEE MAY TEE. "PERTEKMA Financial Reporting Tool." Trends in Undergraduate Research 4, no. 2 (2021): c9–20. http://dx.doi.org/10.33736/tur.2871.2021.

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A financial management system is essential for any organization to manage its cash flow and keep track of its spending and earnings. Currently, our faculty-student organization, Persatuan Teknologi Maklumat (PERTEKMA), still uses multiple Excel spreadsheets to log in financial records and depend on physical ledgers printed from the Excel sheet to keep track of its accounts. This project aims to develop a web-based system that keeps track of the PERTEKMA association's revenue and spending and prevents inconsistencies between different ledgers such as activity and kiosk ledgers maintained by var

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43

Nossel, B., Colin Firer, and J. Ford. "Ethics and financial reporting." South African Journal of Business Management 25, no. 2 (1994): 78–85. http://dx.doi.org/10.4102/sajbm.v25i2.846.

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In order to establish the way in which Chartered Accountants in South Africa regard the ethics involved in the presentation and management of reported results, the opinions of a random sample of Chartered Accountants were surveyed. It was found that South African Chartered Accountants appear to be more conservative than their American counterparts and have a different ethical perspective towards financial reporting. In general, auditors were found to be slightly more ethical than Chartered Accountants in industry and commerce. Two thirds of the respondents also indicated that they had encounte

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44

NEEDLES, BELVERD E., MARIAN POWERS, and Sridhar Ramamoorti. "International Financial Reporting Standards." Journal of International Accounting Research 9, no. 1 (2010): 57. http://dx.doi.org/10.2308/jiar.2010.9.1.57.

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45

Hines, Todd M. "International Financial Reporting Standards." Journal of Business & Finance Librarianship 12, no. 3 (2007): 3–26. http://dx.doi.org/10.1300/j109v12n03_02.

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46

Thornton, Daniel B. "Canadian Financial Reporting Institutions." Accounting Perspectives 17, no. 1 (2018): 89–107. http://dx.doi.org/10.1111/1911-3838.12158.

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47

Bananuka, Juma, Sadress Night, Muhammed Ngoma, and Grace Muganga Najjemba. "Internet financial reporting adoption." Journal of Economics, Finance and Administrative Science 24, no. 48 (2019): 266–87. http://dx.doi.org/10.1108/jefas-11-2018-0120.

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Purpose This study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting. Design/methodology/approach This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 40 financial services firms. The study’s unit of analysis was a firm. Chief Internal Auditors and Chief Finance Officers were the study’s unit of inquiry. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences. Findings The results suggest that board role performance and

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48

Lee, Tom. "Financial Reporting Quality Labels." Accounting, Auditing & Accountability Journal 7, no. 2 (1994): 30–49. http://dx.doi.org/10.1108/09513579410058256.

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49

McHugh, Gerard, and Billy Stamp. "Financial reporting in Ireland." European Accounting Review 1, no. 2 (1992): 427–36. http://dx.doi.org/10.1080/09638189200000033.

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50

Walker, R. G. "Objectives of Financial Reporting." Abacus 39, no. 3 (2003): 340–55. http://dx.doi.org/10.1111/j.1467-6281.2003.00137.x.

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