Relevant bibliographies by topics / Financial statements – Analysis

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Financial statements – Analysis'

Author: Grafiati
Published: 4 June 2021
Last updated: 5 May 2022

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Journal articles on the topic "Financial statements – Analysis"

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Hasanaj, Petrit, and Beke Kuqi. "Analysis of Financial Statements." Humanities and Social Science Research 2, no. 2 (June 19, 2019): p17. http://dx.doi.org/10.30560/hssr.v2n2p17.

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The main purpose of this study is to determine, forecast and evaluate the best of economic conditions and company’s performance in the future. The other purpose of this study is to analyze the financial statement and than give information for financial managers to make through decisions about their business. The financial statement applies tools, analytical techniques and required methods for business analysis. It is a diagnostic tool for evaluating financing activities, investment activities and operational activities as well as an assessment tool for management decisions and other business decisions. The analysis of financial statements, respectively the analysis of the financial reports are used by managers, shareholders, investors and all other interested parties regarding the company's state. Managers use financial reports to see the situation in which the company stands and then provide information to shareholders, to see how reasonable are the investments made in the company. To potential investors, the analysis of the financial statements of the company is very important, because, first they want to know the actual state of the company and then decide whether to invest or not.
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Du Toit, Elda, and Frans Vermaak. "Company financial health: Financial statement users’ and compilers’ perceptions." Journal of Economic and Financial Sciences 7, no. 3 (October 31, 2014): 819–36. http://dx.doi.org/10.4102/jef.v7i3.239.

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Some prior studies have investigated using analyses of financial statements to reveal companies’ financial health, but the usefulness of using such analyses to reveal the financial health of companies and possible presence of accounting irregularities in South African companies needed further investigation. This study examines whether users and compilers of financial statements believe that analysing financial statements can provide clear indications of companies’ financial health. The study was conducted by means of a structured questionnaire based on statements made by experts in the field of accounting and financial statement analysis. The results from 237 respondents show that the compilers and users of financial statements are convinced of the usefulness of financial statement analysis in evaluations of companies’ financial health. This suggests that close scrutiny of a company’s financial statements, with an attitude of scepticism, has the potential to reveal possible irregularities and raise red flags about unhealthy company practices.
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Halim, Kusuma Indawati. "An Empirical Analysis on the Integrity of Financial Statements." Journal of Advanced Research in Dynamical and Control Systems 12, no. 5 (May 30, 2020): 544–49. http://dx.doi.org/10.5373/jardcs/v12i5/20201973.

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NAZ SITEPU, BAHRUM, Endang Kurniati, Mardiah Hasanah Nasution, and Rahmad Dani. "The Effects of Punctuality, Quality of Financial Statements, And The Effectiveness of Financial Statement Information on The Improvement of Company Financial Statement Performance." Journal of Economics, Finance and Accounting Studies 3, no. 2 (October 23, 2021): 101–5. http://dx.doi.org/10.32996/jefas.2021.3.2.11.

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Companies require a short time in creating their financial statements reporting their financial conditions to the public, stakeholders, and investors. In 2019-2020, 80 companies did not publish their financial statements. This phenomenon affected the effectiveness and the financial statement performance and the overall company performance. As a result, the financial statement performance was not good, and the number of investors' trusts in responding to the financial statements of 80 issuers in the stock market decreased. The declining investors' trust was caused by the low effectiveness and quality of the financial statements of 80 companies listed on the IDX. Therefore, the IDX demanded the 80 issuers repair their financial statements based on the actual conditions. This research employed a descriptive quantitative method through multiple linear regression analysis using SPSS 20. The population of this study involved 100 users of financial statements in several Indonesian companies. Meanwhile, the samples of 100 users were taken using the census method distributing a questionnaire directly to the samples via email. Based on the partial and simultaneous hypothesis tests, the data analysis results showed that the punctuality, the quality of financial statements, and the effectiveness of the financial statement information had a positive and significant effect on the companies' financial statement performance.
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Jamaludin, Agus, Nahason Sihotangand, and Firdaus Budhy Saputro. "ANALYSIS OF FINANCIAL STATEMENTS PERTAMINA 2017." International Journal of Engineering Technologies and Management Research 6, no. 9 (April 22, 2020): 68–75. http://dx.doi.org/10.29121/ijetmr.v6.i9.2019.575.

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This study was obtained from the PT. Pertamina Balance Sheet and Profit Report in 2017, thenthe title is: Analysis of Pertamina's Financial Statements. The goal is to find out theperformance of PT Pertamina. This research was obtained from PT Pertamina's Balance Sheetand Income Statement. in 2018, the title is: Analysis of Pertamina's Financial Statements. Theaim is to find out the performance of Pertamina in terms of liquidity, solvency, activities andprofitability. The research method is Library Research by exposing existing data in the form ofBalance Sheet and Income reports via the internet where the data are in the form of quantitativedata and in the form of descriptive. Financial statement analysis is performed to determine thecompany's financial performance, can also be used as a reference in making decisions thataffect the company's future. The result is that liquidity: current ratio = 1.336, Quick ratio =11.221.049.9, cash ratio = 0.543 and working capital = 0.077. The solvability is: total debt toequity ratio = 2.63, total debt to total asset ratio = 0.625, long term to total asset ratio = 1.66,Tangible Asset dept coverage = 1.94, Time interest earned Ratio = 0.064. Its activities are: Totalasset turnover = 0.256, accounts receivable turnover = 2.67, accounts receivable collectionperiod = 134.78, inventory turnover = 0, fixed assets turnover = 0.370. While the profitabilityare: Gross profit Margin = 1, Net Profit Margin = 0.099, operational profit Margin = 0.141,Return on Investment = 0.020 and return on equity = 0.07.
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Orparani, Bettynia Dwi, and Yumniati Agustina. "IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019." Jurnal Ilmiah Akuntansi Rahmaniyah 4, no. 2 (August 15, 2021): 160. http://dx.doi.org/10.51877/jiar.v4i2.198.

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The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets
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Drake, Michael S., Phillip J. Quinn, and Jacob R. Thornock. "Who Uses Financial Statements? A Demographic Analysis of Financial Statement Downloads from EDGAR." Accounting Horizons 31, no. 3 (April 1, 2017): 55–68. http://dx.doi.org/10.2308/acch-51736.

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SYNOPSIS We link EDGAR requests for financial statements originating from a particular U.S. ZIP code to demographic characteristics of that ZIP code. We focus on four demographics: income, household characteristics, education, and local conditions. Overall, we find each of the four demographics explain significant cross-sectional variation in EDGAR financial statement use. On a relative basis, we find that education has significantly more explanatory power for financial statement usage than does income or household characteristics. In our examination of specific demographic factors, we find that EDGAR financial statement usage is higher in areas with major cities, more accounting and finance jobs, higher capital gains and dividend income, greater access to broadband internet, a top 100 business school, or higher rates of college-educated residents. Usage is lower in ZIP codes with more fixed income, business income, retirees, unemployed workers, homeowners, or households with children. Overall, these results provide a general portrait of the users of financial statements hosted online on EDGAR.
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Ferina, Veren, and Amrulloh Amrulloh. "Analisis Kinerja Keuangan Pada Industri Property dan Real Estate Serta Kontribusinya Terhadap Pendapatan Negara Dari Sektor Pajak." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 2 (August 17, 2020): 227–36. http://dx.doi.org/10.37641/jiakes.v8i2.381.

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The global economy is currently experiencing a shocking crisis. Many people, particularly entrepreneurs, are affected by this condition. This compels companies in Indonesia to maintain their good performance in order to be able to compete and survive. Company performance can be identified and assessed through analysis on the company's financial statements. The financial statements consist of the Statement of Financial Position, the Profit and Loss Statement, the Equity Change Report, the Cash Flow Statement, and the Notes to Financial Statements. With the analysis of financial statements, the performance of an enterprise can be assessed by performing a mathematical calculation of the items in the financial statements. In addition to examining the company's performance, financial statement analysis can also predict the company's financial condition in the future. It also serves as the source of information about the company's health condition. This financial statement analysis is very useful as information for various parties, such as the government, investors, and other users of financial statements to assess the financial condition of a company. The purpose of this study was to determine the financial performance of property and real estate companies as well as their contributions to the state from the tax sector. The research was conducted by taking financial statements from property and real estate companies listed on the Indonesia Stock Exchange in 2016-2018. The results show that the property and real estate companies with the best financial performance was Bumi Serpong Damai Tbk. In terms of contributions made by companies from the tax sector, Pakuwon Jati Tbk has contributed increasingly consistent every year. However, if seen from its financial performance, Bumi Serpong Damai Tbk has the best performance and good tax contributions. Key words :Analysis of Financial Performance and Tax Contributions.
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Radjabov, Sardor Abdinazar Ugli. "Analysis Of Methods Of Verification Of Tax And Financial Statements." American Journal of Management and Economics Innovations 02, no. 10 (October 13, 2020): 6–10. http://dx.doi.org/10.37547/tajmei/volume02issue10-02.

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B., Utibaev, and Akhmetova D. "Issues of conducting system analysis according to the financial statements." ECONOMIC Series of the Bulletin of the L.N. Gumilyov ENU 130, no. 1 (2020): 210–20. http://dx.doi.org/10.32523/2079-620x-2020-1-210-220.

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Dissertations / Theses on the topic "Financial statements – Analysis"

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Kenney, Shane P. "Financial ratio analysis of audited Federal Financial Statements." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2000. http://handle.dtic.mil/100.2/ADA380207.

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Thesis (M.S. in Management)--Naval Postgraduate School, June 1998.
Thesis advisor(s): Moses, O. Douglas ; Liao, Shu S. "June 2000." Includes bibliographical references (p. 111-112). Also available online.
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Costa, Raquel Ferreira dos Santos Duarte. "Exploring profitability diversity through financial statement analysis." Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/11622.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
The present work intends to serve Financial Statement Analysis courses’ improving students’ learning process, applying real-life examples in assessing and evaluating the ability to use and interpret fundamental data. Common-sized financial statements and other financial ratios for Portuguese and Brazilian companies, operating in three different industries, are provided. Common-sized, used for identifying the industries, allow comparisons between companies that differ in size and whose reports are presented in different currencies. Additional ratios allow a deeper understanding on Return on Equity’s drivers. Case discussion questions include industries’ structure and ROE breakdown analysis, using a variation of the DuPont Model.
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Vobořilová, Markéta. "Financial Analysis of Continental Corporation Inc." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192816.

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The goal of this diploma thesis is presentation and application of different types of methods of financial analysis. In the theoretical part there are described principles of financial statements according to International Financial Accounting Standards on which is the financial analysis based on. Also there are described applied methods, their indicators and patterns. In the practical part of diploma thesis there are used some of the described methods of financial analysis to the international company Continental Corporation Inc. Financial analysis is used to assessment of financial situation of the company and its development in years 2009 to 2013.
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Akinc, Deniz. "Statistical Modelling Of Financial Statements Of Turkey: A Panel Data Analysis." Master's thesis, METU, 2008. http://etd.lib.metu.edu.tr/upload/2/12609824/index.pdf.

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Financial failure is an important subject for both the economical development of the country and for the self - evaluation of individual companies. Increase in the number of financially failed companies points out the misuse of the country resources. Recently, financial failure threatens both small and large companies in Turkey. It is important to determine factors that affect the financial failure by analyzing models and to use these models for auditing the financial situation. In today&rsquo
s Turkey, the statistical methods that are used for this purpose involve single level models applied to cross-sectional data. However, multilevel models applied to panel data are more preferable as they gather more information, and also, enable the calculated financial success probabilities to be more trustworthy. In this thesis, publicly available panel data that are collected from The Istanbul Stock Exchange are investigated. Mainly, financial success of companies from two sectors, namely industry and services, are investigated. For the analysis of this panel data, data exploration methods, missing data imputation, possible solutions to multicollinearity problem, single level logistic regression models and multilevel models are used. By these models, financial success probabilities for each company are calculated
the factors related to the financial failure are determined, and changes in time are observed. Models and early warning systems resulted in correct classification rates of up to 100%. In the services sector, a small number of companies having publicly available data result in a decline in the success of models. It is concluded that sharing data with more subjects observed in a longer time period collected in the same format with academicians, will result in better justified outputs, which are useful for both academicians and managers.
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Šťastný, Daniel. "The Use of XBRL for Financial Statement Analysis." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81950.

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This thesis demonstrates the use of XML (eXtensible Markup Language) instance documents based on XBRL taxonomy (eXtensible Business Reporting Language) for financial statement analysis. It illustrates how XBRL could change data workflow in order to decrease the costs of maintaining, reporting and analyzing financial data. The practical output is a software extension of MS Excel that can read and analyze online XBRL documents prepared as HTML with embedded XBRL. The theoretical part comprises an explanation of the technical background XBRL and important data workflows related to financial analysis and reporting financial data.
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郭漪玲 and Helen Kwok. "The role of financial statements in the lending decision: a protocol analysis." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B31238713.

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Kwok, Helen. "The role of financial statements in the lending decision : a protocol analysis /." Hong Kong : University of Hong Kong, 1999. http://sunzi.lib.hku.hk/hkuto/record.jsp?B20263387.

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Choi, Hyun-Dol. "Analysis and valuation implications of persistence and cash-content dimensions of earnings components based on extent of analyst following." Diss., Georgia Institute of Technology, 1994. http://hdl.handle.net/1853/29800.

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Maltseva, Anna. "Financial Analysis on the example of Audi Group." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201086.

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The aim of this master thesis is a financial analysis of Audi Group. Audi is one of the most popular brand of premium car manufacturers, which has a long history and which is a part of one of the biggest world groups in automotive industry -- Volkswagen Group. In this paper we will look into its financial reports in order to analyze its financial performance and make the conclusion in the end -- is Audi Group successful?
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Kane, Gregory D. "Accounting data and stock returns across business-cycle associated valuation change periods." Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-07282008-134006/.

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Books on the topic "Financial statements – Analysis"

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Financial statement analysis. Chicago, Ill: Probus Pub. Co., 1988.

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Subramanyam, K. R. Financial statement analysis. Boston: McGraw-Hill Irwin, 2009.

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Financial statement analysis. 2nd ed. Englewood Cliffs, N.J: Prentice-Hall, 1986.

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Bernstein, Leopold A. Analysis of financial statements. 3rd ed. Homewood, Ill: Dow Jones-Irwin, 1990.

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Bernstein, Leopold A. Analysis of financial statements. 4th ed. Homewood, Ill: Business One Irwin, 1993.

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L, Verma B. Analysis of financial statements. Jaipur, India: Arihant Publishers, 1988.

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Agarwal, Raj Kumar. Analysis of financial statements. Jaipur: University Book House, 1993.

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Drake, Pamela Peterson, and Frank J. Fabozzi, eds. Analysis of Financial Statements. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119203513.

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Financial information analysis. Chichester: Wiley, 2001.

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Kopczynski, Frank J. Prospective financial statement analysis. New York: Wiley, 1996.

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Book chapters on the topic "Financial statements – Analysis"

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Lessambo, Felix I. "Financial Ratios Analysis." In Financial Statements, 207–47. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5_17.

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Lessambo, Felix I. "Forecasting Financial Statements’ Analysis." In Financial Statements, 251–58. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5_18.

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Priester, Charles, and Jincheng Wang. "Financial Statements Analysis." In Tsinghua University Texts, 17–36. Berlin, Heidelberg: Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-540-70966-4_2.

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Lessambo, Felix I. "Analysis of the Statement of Income." In Financial Statements, 149–57. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5_12.

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Lessambo, Felix I. "Analysis of the Statements of Cash Flows." In Financial Statements, 195–206. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5_16.

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Lam, Miranda S., and Gina Vega. "Financial Statements and Analysis." In Entrepreneurial Finance, 95–138. Second Edition. | New York : Routledge, 2021. | Revised edition of the authors’ Entrepreneurial finance, 2016.: Routledge, 2020. http://dx.doi.org/10.4324/9780429325045-8.

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Basioudis, Ilias G. "Cash flow statements and analysis." In Financial Accounting, 257–73. Description: Abingdon, Oxon; New York, NY: Routledge, 2019. | Series: The basics: Routledge, 2019. http://dx.doi.org/10.4324/9780429468063-8.

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Limmack, Robin John. "Analysis of Accounting Statements." In Financial Accounting and Reporting, 299–332. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-17898-8_14.

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Duţescu, Adriana. "Closing Procedures, Financial Statements and Financial Analysis." In Financial Accounting, 261–93. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-29485-4_10.

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Curry, Steve, and John Weiss. "Main Features of Projects, Project Resource Statements and Financial Statements." In Project Analysis in Developing Countries, 8–40. London: Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780230375116_2.

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Conference papers on the topic "Financial statements – Analysis"

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Trencheva, Miglena. "PREPARATION OF FINANCIAL STATEMENTS AND FINANCIAL RISK ANALYSIS." In 14th annual International Conference of Education, Research and Innovation. IATED, 2021. http://dx.doi.org/10.21125/iceri.2021.0514.

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Sebayang, Minda, Supriyanto Supriyanto, Lisnawati Lisnawati, Rahmaniar Rahmaniar, and Ismail Ismail. "Analysis of Financial Statements and Currency Prediction." In Proceedings of 1st Workshop on Environmental Science, Society, and Technology, WESTECH 2018, December 8th, 2018, Medan, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.8-12-2018.2283832.

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Bhardwaj, Aastha, and Rajan Gupta. "Qualitative analysis of financial statements for fraud detection." In 2018 International Conference on Advances in Computing, Communication Control and Networking (ICACCCN). IEEE, 2018. http://dx.doi.org/10.1109/icacccn.2018.8748478.

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Andriani, Wiwik, Roni Putra, Desi Handayani, and Dini Marisa. "Financial Statements Analysis of Tanah Datar District Government." In International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210424.106.

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Ferraz, Victor, Gabriel Olivato, Igor Magollo, and Murilo Naldi. "Improving automatic data extraction from financial statements with clustering analysis." In Symposium on Knowledge Discovery, Mining and Learning. Sociedade Brasileira de Computação, 2020. http://dx.doi.org/10.5753/kdmile.2020.11952.

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The financial statement analysis is a fundamental part of the credit risk attribution process, producing documents that are valuable sources of information about companies’ economic and financial wealth. Large volumes of that type of document demand automatic data extraction, and locators drive the tools for that task. However, due to the lack of regulation, there is not a standard layout for such documents, which originates a variety of document structures. Such variety burdens the feature extraction tools, reducing their performance. Clustering analysis overcomes such burden by finding the best document clusters, allowing the development of fine-tuned locators for each cluster based on their main characteristics, which is the main objective of this work. We applied state-of-the-art clustering techniques, RNG-HDBSCAN*, FOSC and MustaCHE, over financial statements documents to assess their clusters and main structures, separate outliers, and analyze their main features. The result allows the specialists to define proper locators for each cluster, increasing the performance of the data extraction tools.
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Soroka, S. A., and O. A. Evdokimova. "MODERN PROBLEMS OF ACCOUNTING ANALYSIS AND AUDIT." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-110-114.

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Financial statement analysis and audit is the important stage of the process of accounting. Users of financial statements take managerial and investment decisions that are based on the finding, thereby influencing ongoing work and further development. Accuracy of these decisions might be affected by the problems arising in the process of the analysis and audit. The article describes major problems encountered in the process of the analysis and audit as well as their solutions
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GRIGORAS ICHIM, Claudia Elena, and Lucia MOROSAN DANILA. "Analysis of the Correlation Managerial Decisions - Interim Financial Statements." In 1st International Conference Global Ethics - Key of Sustainability (GEKoS), 15 May 2020, Bucharest, Romania. LUMEN Publishing house, 2020. http://dx.doi.org/10.18662/lumproc/gekos2020/21.

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"Analysis of Financial Statements PT. Hanjaya Mandala Sampoerna TBK." In 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting. Galaxy Science, 2021. http://dx.doi.org/10.11594/nstp.2021.1035.

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Cai, Sijia, Yuxuan Che, Dingyu Duan, Haoyang Liu, and Yabei Yang. "Financial Statements and Analysis, Taking Tencent as an Example." In 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.211209.460.

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Guo, Zhanyuan. "Analysis on Financial Statements of Kweichow Moutai Co., Ltd." In 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.211209.256.

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Reports on the topic "Financial statements – Analysis"

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Inter-American Development Bank Annual Report 2020: Financial Statements. Inter-American Development Bank, March 2021. http://dx.doi.org/10.18235/0003119.

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This report is the second of two volumes which together constitute the Inter-American Development Bank's 2020 Annual Report. This report contains the management's discussion and analysis of the Bank's ordinary capital and financial statements.
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Inter-American Development Bank Annual Report 2021: Financial Statements. Inter-American Development Bank, March 2022. http://dx.doi.org/10.18235/0004119.

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This report is the second of two volumes which together constitute the Inter-American Development Bank's 2021 Annual Report. This report contains the management's discussion and analysis of the Bank's ordinary capital and financial statements.
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