To see the other types of publications on this topic, follow the link: Libyan; Company; Financial reporting.
Dissertations / Theses on the topic 'Libyan; Company; Financial reporting'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 35 dissertations / theses for your research on the topic 'Libyan; Company; Financial reporting.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.
1
Saleh, Mustafa Mohamad. "Accounting information disclosure and accountability cases from Libya." Thesis, Sheffield Hallam University, 2001. http://shura.shu.ac.uk/20313/.
Full textAbstract:
Research to date has focused on explaining disclosure and accountability practices mainly in liberal market economies. Accountability and disclosure studies have been embedded in Western/Euro-centric economic and social theories. Although there have been a growing number of theoretical accountability studies, few empirical studies have been conducted to explore the nature of accountability in the public sector and the private sector. Disclosure and accountability practices in non-competitive markets have been given little attention in the literature. The focus of this thesis is to understand information disclosure practices and accountability construction processes in the predominant socialist and Arabic context of Libya. This study contributes to knowledge by explaining how the practices of disclosure and accountability in such context occur. Explaining disclosure and accountability practices in relation to the state and the public contributes to the current debate around these practices. This study reported on data collected from two case studies conducted in Libya: the Secretary of Industry (SI) and the National Trailers Company (NTC). The Secretary of Industry's responsibilities included supervising thirty-one companies including the National Trailers Company. The National Trailers Company was a joint venture company where the State, represented by the Secretary of Industry, owned 75 per cent of the capital and an Italian company, Calabrese, owned 25 per cent of the capital. The aim of the study was to understand how information was disclosed and accountability was constructed and to explain the relationships between disclosure and accountability in the SI-NTC context. The study used Sinclair's (1995) forms of accountability as a point of reference to explore whether these forms were identified and understood similarly in the Libyan context. The study's observations showed that disclosure and accountability practices within the SI-NTC context were different from those identified in the literature. Information was disclosed upon request and followed mainly accountability routes. The role of managerial and financial accountability in this process was emphasised. The study proposed an explanation for the SI-NTC disclosure and accountability practices that took into consideration the role of not only economic, but also social and cultural aspects in these practices. This explanation encompassed values and beliefs that were related not only to secular, but also to sacred activities. The observations showed that Islamic construction of identity and accountability of a person (all persons) to Allah was embedded in the accountability process. The study's contribution was two-fold. The first was related to the process and the practice of disseminating the company's information - information enclosure - and the second was related to the accountability construction process - accountability webs. Information enclosure theory was proposed to explain the company's disclosure (enclosure) practices. The proposed theory was different from the conventional disclosure theories in that it reflected the role of not only economic but also social relationships in the information provided. Information was provided to those who constituted "the organisational web" of accountability where the influence of social relationships and personal connections - "the social web" - was present.
2
Barma, Hussein. "Legal aspects of financial reporting in company law." Thesis, University of Oxford, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.322717.
Full text
3
Hussey, Roger. "The provision of information to stakeholders." Thesis, University of Bath, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.384121.
Full text
4
Ben, Mansour Osama. "Transparency and disclosure, company characteristics and financial performance : a study of the emerging Libyan stock market." Thesis, University of Huddersfield, 2013. http://eprints.hud.ac.uk/id/eprint/18085/.
Full textAbstract:
Corporate scandals and financial crises have focused attention on corporate governance (CG), including the quality of transparency and disclosure (T&D). Although many empirical studies have been carried out on CG in developed countries, an insignificant portion of that literature is focused on T&D in developing countries. Taking a sample of 27 financial companies, this research looks at the issue of T&D in Libya. Employing both primary and secondary data, the study covers the period 2005-2008 during the emergence of the Libyan Stock Market (LSM). The research objective, questions and hypotheses are mapped onto a research framework that includes antecedent and subsequent variables of T&D. Firstly, the study uses time-series data to provide empirical evidence relating to the level of T&D in annual reports by Libyan financial companies. The results reveal that overall T&D, three categorises and most of the twelve subcategories showed a statistically significant increase over the period under review, but that it was still low in Libya compared to other countries (developed and developing) when applying Standard & Poor’s (S&P) data, and variation in levels of T&D from company to company in Libyan. Secondly, this research analyses and explores the consequences of six characteristics on the level of T&D in annual reports. The characteristics being; listed status, ownership structure, company size and age, type of industry and audit peer reviews. The results revealed that T&D and three categories in general associated with all variables displayed a statistically significant increase during the examination period of four years. All corporations tested conformed to this rule with the exception of large companies, although the results were mixed statistically when tested with twelve subcategories. Furthermore, companies listed in LSM provided more T&D than those not listed, the public sector provided more T&D than the private sector, the banking sector provided more T&D than the insurance sector and companies with audit peer reviews provided more T&D than those without. Whilst small companies provided more T&D than other companies, and the variation in levels of T&D for different age groups was unclear. Thirdly, the research investigates the relationship between fourteen variables related to T&D practice and three accounting measures of financial performance: return on capital employed(ROCE), return on equity (ROE) and return on assets (ROA). The study finds that there is a relationship between four variables and ROCE, two variables and ROE, and three variables and ROA. However, only one variable (disclosure of material foreseeable risk factors) has a relationship with all three financial performance measures. Disclosure on the corporate governance framework has the most impact on ROCE and ROA, while disclosure relating to major share ownership and voting right has the most impact on ROE. The thesis makes several contributions. It adds to the limited literature on T&D in developing countries, especially to a transition economy like Libya’s. In doing so, it provides a benchmark for further studies of T&D by Libyan companies. In particular, it pioneers the use of S&P’s T&D index methodology in Libya, which enables a comparison with T&D in other countries. A notable feature of the research is the relatively comprehensive set of variables used, including “audit peer review” as a corporate characteristic that might affect the level of T&D, and the exploration of the possible relationship between fourteen variables of T&D and three financial performance measures. Future research should be able to build on this study and perhaps examine other company characteristics (e.g. size/type of auditor, and external auditor’s reviews that are limited to quarterly reviews), use other measures of company performance (e.g. Tobin's Q or specific elements such as competitive strategy, corporate culture or business ethics) or include samples from other industries as the Libyan economy and stock market develop.
5
Dube, Vusumuzi. "The association between integrated reporting and company financial performance : a graphical time-series approach." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/64840.
Full textAbstract:
This aim of this research is to examine the association between integrated reports and company financial performance in the context of the mandatory introduction of integrated reporting on the Johannesburg Stock Exchange. The focus of this research was ascertain whether the differences in the quality of integrated reports will be associated with share returns. Empirical studies conducted on this emerging field of company disclosure pointed to an association between the differences in the quality of integrated reports and share returns. The research employed the investment style engine analysis to examine the association between integrated report scores and share returns of the top 40 JSE listed companies for the period 2012 to 2017. Integrated report scores are determined using the International Integrated Reporting Framework. The results found that there is no association between the differences in the quality of integrated reports and share returns. These results contradict the literature reviewed and indicate that the introduction of integrated reporting is not rewarded by investors. Consequently, it is advisable not to use integrated reports as an investment style.Mini Dissertation (MBA)--University of Pretoria, 2017.
pa2018
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted
6
Jam, Rassoul. "Small company financial reporting (SCFR) : an update based on recent developments and selected group perceptions." Thesis, City University London, 1995. http://openaccess.city.ac.uk/8024/.
Full textAbstract:
The main objective of this empirical research was to investigate whether there is a need for change in the accounting and audit requirements of small private companies in the UK, where there has been little empirical research or application of a theoretical framework for the analysis of the SC audit problems. In order to achieve the research objective, a comprehensive literature review of small company financial reporting (SCFR) was carried out to ascertain whether there was a generally acceptable auditing framework to offer possible solutions to the SC audit problems. It also sought to identify the role played by the main parties in SCFR, and to examine the main SCFR issues and arguments in the SCFR debate. Furthermore, a survey of SC accounts was undertaken to check whether the disclosures seemed to be consistent with the various financial reporting requirements. In addition, postal questionnaires were used to ascertain the views of selected directors and auditors of SCs about SCFR issues. The main findings of this empirical research broadly indicate, within a SCFR context, that: There is a generally acceptable framework for company audit but due to the characteristics of SCs, there are a number of weaknesses in its application to SCs. The literature review identifies possible solutions to overcome some of these problems. The survey of accounts indicates that there is an apparent improvement in filing of accounts within the statutory time limit and that there is a fall in the number of qualified audit reports. The survey shows that the majority of SCs do not take advantage of filing abbreviated accounts, and the extent of non-compliance with various financial reporting requirements appears not to be wide-spread. With respect to the surveys of the directors and auditors, the study identifies a number of similar views concerning the ownership and control of SCs by their directors and their families, the limitation of liability as the main advantage of incorporation and the need for an audit as the main disadvantage. Other similarities were the need for replacing full and abbreviated accounts of SCs with one set of accounts including a shortened profit and loss account with possible disclosures of turnover and profit before tax figures. Differences of view emerged over directors' and auditors' perceptions of the value of an audit, with a higher proportion of directors claiming them to be valuable. Cross analysis of results provided some assurances about the consistency of the above results. Comparing the results of these surveys with those of Page (1981), they appear to suggest that there are changes in directors' and auditors' attitudes over the last decade regarding the need for an audit and the main uses of SC accounts. In conclusion, this empirical research calls for simplification of the form and content of SC accounts and the relaxation of audit requirement for certain categories of SCs.
7
Baldwin, Trevor. "The impact of 'accounting error' on company financial reporting in the British coal industry : 1862-1900." Thesis, University of East Anglia, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.318022.
Full text
8
Watson, Anna Elizabeth. "The voluntary disclosure of accounting ratios : a survey of disclosure practices and an investigation of company characteristics associated with disclosure." Thesis, Northumbria University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245263.
Full text
9
Chariri, Anis. "The dynamics of financial reporting practice in an Indonesian insurance company a reflection of Javanese views on an ethical social relationship /." Access electronically, 2006. http://www.library.uow.edu.au/adt-NWU/public/adt-NWU20070911.115631/index.html.
Full text
10
Žďárská, Petra. "Vykazování finančního umístění společnosti EGAP." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-9177.
Full textAbstract:
Diploma thesis focuses on definition of investments both from economic (financial) and accounting point of view. It solves question of all institutional investors at financial market -- which assets to choose in order to have their investments placed in safe, profitable and liquid way. Besides question -- how to place the investments -- specific aspects of financial reporting under Czech accounting standards and International Financial Reporting Standards are discussed. Practical part analyzes actual financial investments of insurance companies operating at czech insurance market.
11
Earmia, Jalal Y. "The financial performance of small and medium sized companies: A model based on accountancy data is developed to predict the financial performance of small and medium sized companies." Thesis, University of Bradford, 1991. http://hdl.handle.net/10454/3406.
Full textAbstract:
This study is concerned with developing a model to
identify small-medium U.K. companies at risk of financial
failure up to five years in advance.
The importance of small companies in an economy, the
impact of their failures, and the lack of failure
research with respect to . this population, provided
justification for this study.
The research was undertaken in two stages. The first
stage included a detailed description and discussion of
the nature and role of small business in the UK economy,
heir relevance, problems and Government involvement in
this sector, together with literature review and
assessment of past research relevant to this study.
The second stage was involved with construction of
the models using multiple discriminant analysis, applied
to published accountancy data for two groups of failed
and nonfailed companies. The later stage was performed in
three parts : (1) evaluating five discriminant models for
each of five years prior to failure; (2) testing the
performance of each of the .five models over time on data
not used . in their construction; (3) testing the
discriminant models on a validation sample. The purpose
was to establish the "best" discriminant model. "Best"
was determined according to classification ability of the
model and interpretation of variables.
Finally a model comprising seven financial ratios
measuring four aspects of a company's financial profile,
such as profitability, gearing, capital turnover and
liquidity was chosen. The model has shown to be a valid
tool for predicting companies' health up to five years in
advance.Ministry of Higher Education and Scientific Research of the Iraqi Government.
12
Gleeson, Anna Aileen Mary. "Measuring de facto harmonisation of financial reporting within and between two countries using company account data : the case of deferred tax accounting in Denmark and Ireland." Thesis, Heriot-Watt University, 1998. http://hdl.handle.net/10399/1211.
Full text
13
Earmia, Jalal Yousif. "The financial performance of small and medium sized companies : a model based on accountancy data is developed to predict the financial performance of small and medium sized companies." Thesis, University of Bradford, 1991. http://hdl.handle.net/10454/3406.
Full textAbstract:
This study is concerned with developing a model to identify small-medium U.K. companies at risk of financial failure up to five years in advance. The importance of small companies in an economy, the impact of their failures, and the lack of failure research with respect to . this population, provided justification for this study. The research was undertaken in two stages. The first stage included a detailed description and discussion of the nature and role of small business in the UK economy, heir relevance, problems and Government involvement in this sector, together with literature review and assessment of past research relevant to this study. The second stage was involved with construction of the models using multiple discriminant analysis, applied to published accountancy data for two groups of failed and nonfailed companies. The later stage was performed in three parts : (1) evaluating five discriminant models for each of five years prior to failure; (2) testing the performance of each of the .five models over time on data not used . in their construction; (3) testing the discriminant models on a validation sample. The purpose was to establish the "best" discriminant model. "Best" was determined according to classification ability of the model and interpretation of variables. Finally a model comprising seven financial ratios measuring four aspects of a company's financial profile, such as profitability, gearing, capital turnover and liquidity was chosen. The model has shown to be a valid tool for predicting companies' health up to five years in advance.
14
Knotková, Miroslava. "Problematika finančního umístění v komerčních pojišťovnách dle české úpravy a dle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16523.
Full textAbstract:
This document mainly deals with financial placing of an insurance company. First it wrote about insurance and next about assets of insurance company generally. After it wrote about financial placing in commercial insurance company according to Czech law and according to IFRS. It includes also a practical example , how to change from czech law to IFRS influenced balance-sheet of an insurance company.
15
Etienne, Aubrey Olivier. "Corporate capacity, special purpose vehicles, and traditional securitisation in South African company Law." University of the Western Cape, 2019. http://hdl.handle.net/11394/7635.
Full textAbstract:
Doctor Legum - LLDThe ideals of shareholder and creditor protection are affected by legislation pertaining to the validity of a company’s transactions. Until legislative reforms introduced in the twentieth century, a company’s capacity and the ultra vires doctrine traditionally limited the company’s ability to contract. Therefore, the legal framework regulating corporate capacity influences a company’s interactions with outsiders. The goal of the law in this regard should be to facilitate commerce while providing adequate protection to all affected stakeholders. South Africa’s Companies Act 71 of 2008 (the Act) contains several novel provisions regarding a company’s capacity, the desirability of which is questionable. Special purpose vehicles (SPVs) are used for various purposes in commerce, from asset holding in the financial services sector to concluding complex financial functions in corporate finance. For instance, traditional securitisation is a financial engineering technique that makes use of corporate SPVs. Traditional securitisation is a valuable risk management, earnings management, and corporate financing tool. Incorporators of securitisation SPVs often include capacity restrictions in the constitutions of such entities as a means of reducing the likelihood that the SPV will be subject to liquidation proceedings.This thesis analyses the capacity provisions in the Act to determine whether they provide a commercially desirable framework to facilitate the activities of SPVs used in traditional securitisation schemes. The thesis argues that the capacity provisions in the Act in their current form are undesirable because they place third parties at too great a risk in exchange for inconsistent and unreliable shareholder protection. Executory ultra vires contracts concluded by limited capacity companies are at the same time valid and capable of being restrained by a single shareholder, director or prescribed officer of the company. It is argued that the Act’s approach to corporate capacity is detrimental to commercial certainty and creditor protection, and that capacity restrictions under the current framework do not provide any more shareholder protection than ordinary authority limitations would. Consequently, it is argued that the capacity provisions in the Act do not make a positive contribution to the “insolvency-remoteness” of SPVs used in traditional securitisation schemes. It is recommended that the capacity provisions in the Act should be substantially amended, or deleted.
16
Krausová, Kateřina. "Rozdíly ve finanční pozici a výkonnosti podniku při vykazování účetních informací dle IFRS a dle české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223873.
Full textAbstract:
The master’s thesis is focused on the analysis of differences in company’s financial position and performance at financial reporting under IFRS and under Czech accounting. One part of this thesis is application of theoretical knowledge to the practical example and evaluation of their impact on the company´s financial position and performance.
17
Bartizal, Martin. "Controlling ve stavebním podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240027.
Full textAbstract:
The subject of this thesis is to contribute to the improvement of controlling system in the construction company. The main emphasis is on the use of appropriate controlling tools, which would have a positive impact on the management of a particular enterprise. The thesis analyzes the area of controlling stock in XYZ Company, Inc. The introduction defines the concept of business management, controlling and its theoretical basis, further describes the current activities of the controlling company. In the last part of the thesis proposed actions to improve the functioning of the controlling system, including the evaluation of the benefits for the company.
18
Mincato, Karen Denise. "IFRIC 12 – service concession arrangements : uma proposta de aplicação em uma concessionária de serviço público de distribuição de energia elétrica." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/30858.
Full textAbstract:
O movimento dos mercados globais rumo à convergência às normas internacionais de contabilidade, com o objetivo de conferir uma linguagem única e uniforme às demonstrações financeiras, tem desafiado o statu quo dos preparadores e usuários da contabilidade. Isso se deve à adoção de normas contábeis orientadas por princípios e não por regras, que primam pela essência sobre a forma e pela análise de riscos e benefícios sobre a propriedade jurídica, exigindo assim, um conhecimento mais profundo e uma melhor interpretação das operações que serão refletidas nas demonstrações financeiras. Dessa forma, o objetivo dessa dissertação é apresentar, com base nos fundamentos das normas internacionais de contabilidade e no arcabouço regulatório inerentes à prestação de serviço público, uma proposta de reconhecimento contábil do contrato de concessão de uma empresa distribuidora de energia elétrica através da aplicação da IFRIC 12 – Service Concession Arrangements. Para tanto, inicialmente foi analisado o surgimento dos contratos de concessão de serviço como instrumento de delegação da prestação de serviço público pelo Estado aos poderes privados e os conceitos jurídicos inerentes a essa relação. Em seguida foi abordado o processo de convergência das normas internacionais no mundo e no Brasil e um estudo detalhado dos princípios relacionadas ao reconhecimento dos contratos de concessão de serviço público. Por fim, foi elaborada uma proposta de reconhecimento contábil do contrato de concessão com base nas demonstrações financeiras para os exercícios findos em 2008 e 2009. Essa proposta evidencia que o modelo é aderente às exigências das normas e que, apesar de complexo em sua operacionalização e relevante à apresentação das demonstrações financeiras, não traz impactos significativos do ponto de vista econômico, e reflete de forma legítima, a verdadeira essência dos contratos de concessão de serviços públicos no Brasil.The movement of global markets towards convergence to international accounting standards, with the goal of providing a single uniform language to the financial statements, has challenged the status quo of preparers and users of accounting information. This is due to the adoption of accounting standards guided by principles rather than rules that strive for substance over form and for the analysis of risks and benefits over legal ownership, which requires a deeper understanding and better interpretation of the transactions being reflected in the financial statements. Thus, the objective of this dissertation is to present, based on the International Financial Reporting Standards (IFRS) and regulatory framework inherent to the public services industry, a proposal for the accounting recognition of the concession arrangement of a power distribution company through the application of IFRIC 12 - Service Concession Arrangements. To this end, an initial analysis of the introduction of concession service contracts as an instrument of delegation of public service providing by the State to the private sector and the legal concepts inherent in this relationship was performed. Next, the process on the convergence of international standards around the world and in Brazil and a detailed study of the principles related to the recognition of the concession contracts for public services was addressed. Finally, a proposed model was developed for the accounting recognition of a concession arrangement based on the financial statements for the years ended 2008 and 2009. This proposal concludes that the model adheres to the IFRS requirements and that, although operationally complex and relevant for the financial statements presentation, IFRIC 12 does not bring significant impacts from an economic perspective, and reflects true accounting essence of contracts concession for public services in Brazil.
19
Marain, Gaëtan. "La juridicisation de la responsabilité sociétale des entreprises." Thesis, Paris 9, 2014. http://www.theses.fr/2014PA090008.
Full textAbstract:
La commission européenne définit la responsabilité sociétale des entreprises comme « l'intégration volontaire des préoccupations sociales et écologiques des entreprises à leurs activités commerciales et leurs relations avec leurs parties prenantes » . la rse se subdivise en trois partie : l'écologie, le social et la gouvernance.jusqu'à présent, la rse était cantonnée à des guides de bonne conduite et un discours marketing bien rodé. le seul risque encouru par l'entreprise ne respectant pas ses engagement était une atteinte à son image (plus ou moins importante selon le degré de médiatisation de l'entreprise, allant de la simple condamnation par la presse spécialisée jusqu'au boycott).le terme responsabilité était alors restreint à l'acception commune, une sorte d'exigence morale. mais, la rse tend à investir le droit, et le risque de contentieux juridique apparaît. elle peut alors se comprendre comme la tentative de sanctionner par le droit un comportement autrefois seulement fustigé par l'éthique. elle correspond à un rapprochement de la morale et du droit, dans un mouvement inverse à celui qu'avait connu jusqu'alors la responsabilité.cette responsabilité émerge dans l'actualité. c'est l'affaire de l'erika. le tribunal correctionnel de paris a récemment condamné l'affréteur total à 192 millions d'euros de dommages et intérêts pour « préjudice écologique » en reconnaissant notamment l'atteinte au « vivant non commercial ». on assiste à une extension de la chaîne des responsabilités. de l'affréteur aux oiseaux et au littoral en passant par un armateur, des sociétés de notation, des gestionnaires du navire, des personnes publiques et des associations des défense de l'environnement. l'écran juridique de la société est écarté au profit de la notion plus large d'entrepriseSocial responsibility standards voluntarily set by a company create obligations both in respect of their issuers and their receptors. Law operates a double movement of legalization (they shall become binding for employees) and control (this binding nature is to exist only if it satisfies the justification and proportionality criteria) to standards that create new constraints for employees. The employer may, espacially by means of a code of conduct, restrict the exercise of freedom of its employees provided that such limitation is justified by the interest of the company and proportionate to the aim pursued. In addition, under the influence of a renovated corporate governance, social interest is now open to the interests of stakeholders. This changes the responsibilities of executives and forces them to set up and report on their corporate social responsibility policies. Once acquired the idea that a company has to integrate social responsibility into its business, the question of the legal nature of the measures implemented comes into play. One may distinguish on the one hand unilateral initiatives of the company, usually by means of a code of conduct and, on the other hand, concerted initiatives taking the form of international framework agreements. Both of these CSR instruments are relatively foreign to lawyers. After comparing codes of conduct and unilateral commitments, I attempted to legally qualify international framework agreements through a contractual perspective. From these analyzes, it appears that commitments entered into by a company, whether unilaterally or adopted after consultation, generate binding obligations. Standards of corporate social responsibility are subject to a process of legalization and individuals can now usefully use them as part of a trial to assert their claims
20
Chang, Chia-Chuan, and 張家荃. "The Impact of International Financial Reporting Standards on Life Insurance Company''s Financial Statement." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/92390866948966263017.
Full textAbstract:
碩士國立臺灣大學
財務金融學研究所
97
The idea of this paper comes from “Society of Actuaries’ Research Project on Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards”, which compares the difference between US GAAP and IFRS in the income statement. This paper focuses on the comparison of the financial statement difference between SAP and IFRS. Even in the IFRS Discussion Paper, there still are some different opinions on the issue, and there’s no conclusion about which one is better. For example, should we recognize the Margin at the inception of the insurance contracts sold or should we recognize but depreciate it during the whole policy periods? To avoid confusing the readers by presenting too many different IFRS accounting approaches, we only adopt the Board’s preliminary views in this paper. First we briefly introduce the difference between SAP and IFRS in the financial statement. Second we illustrate how to calculate the income statement and balance sheet items. Then we offer five numerical examples to show the income baselines and liabilities on the balance sheet under SAP and IFRS. Also we analyze the difference from the figures and offer some scenario simulations to discuss the impact of adopting IFRS on the higher pricing rate contracts. Finally, we summarize the result we found in this paper. Although the IFRS is better than SAP, we still can’t change it right away. Because as our simulation shows, if we adopt IFRS this year, the liability the insurance company need to increase is about 1 to 2 times of their current liability. The only result is that all the life insurance companies will go bankrupt together, so it must need time and some modified methods to solve this critical problem.
21
TASO, YU-CHEN, and 曹寓溱. "Case Study of International Financial Reporting Standard (IFRS) Application -A Company Example." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/00743352277972105350.
Full textAbstract:
碩士元智大學
管理碩士在職專班
100
Based on the view point of practice, this study intends to explore the work of each stage in the whole procedure of inducing International Financial Reporting Standard (IFRS) into a company. IFRS has become dominant in global capital market. To accommodate to the new trend in international capital market standards, in 2009 the Financial Supervisory Commission (FSC) of R.O.C. announced that all listed companies will be required to adopt IFRS directly as from 2013 so that the principle basis and the fair value accounting orientation of IFRS would better benefit the reflection of the company’s intrinsic economic substance and financial state, enhance the relevance, reliability, and comparability of the corporate financial reporting, and raise the transparency of information. Direct adoption of IFRS by the listed companies will lead to structural changes in the environment of financial accounting, corporate selection of accounting policy, and preparation of financial statements. For example, the problems in accounting and information system are intertwined together. That is, the efficient induction of IFRS subject to regulations will be a huge challenge.
22
"A study of the financial performance reporting system in a multinational company." Chinese University of Hong Kong, 1988. http://library.cuhk.edu.hk/record=b5885867.
Full text
23
Chang, Bo-Yang, and 張博洋. "A Study on Importing International Financial Reporting Standards to the Financial Accounting System of an Insurance Company." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/21277763049068085219.
Full textAbstract:
碩士世新大學
資訊管理學研究所(含碩專班)
100
To make accounting standards in line with international standards, the government of Taiwan would begin to implement the International Financial Reporting Standards in 2013. This change would be helpful to attract the overseas enterprises to enter the capital market of our country and to reduce the cost of domestic enterprises raising capital overseas. It would benefit us by promoting the economic competitiveness of our country and then facilitating our country to become Asia Pacific Financial Center. Based on the reasons described above, how to effectively integrate the International Financial Reporting Standard in the shortest time will be the main focus of the local enterprises. The main purpose of this thesis is to investigate how insurance companies facing the International Financial Reporting Standards, how to set Financial Accounting System into the program and analyze the difference of the current accounting policies and the International Accounting Standards. The conclusion of this thesis, which could be used as a guidance on how to implement public company in the future, so the company could reduce the time of implementing and reduce the risk of improving enterprises to implement International Financial Reporting Standard performance.
24
Yu, Jui-wei, and 游瑞維. "A study of Adoption of International Financial Reporting Standards for Cement Company in Taiwan." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/8n342b.
Full textAbstract:
碩士東吳大學
EMBA高階經營碩士在職專班
101
2013 is the first year to IFRSs adoption in Taiwan’s accounting principle. All companies in phase one required by SEC had submitted 2013 first quarter IFRSs consolidated financial reports on time. SEC had played an important role to amend the SEC regulations and monitor system in the transition period. Our public capital market has been more competitive advantage after the alignment with IFRSs. Based on the IFRSs adoption roadmap by SEC, All other companies will adopt IFRSs on 2015. More SME companies are required to change their accounting principle to IFRSs. In order to achieve fully integration with IFRSs smoothly, the institutions have already proposed company laws and tax regulation amendments. The difficulties to adopt IFRSs in each nation are different due to its culture, politics, business laws and practices. This study will focus on the accounting principle differences and possible impacts in the IFRSs conversion. The following three issues are for more analysis and discussions as below: 1.The analysis of the IFRS1 First-Time Adoption of International Financial Reporting Standards in the entity. 2.Analysis of the significant differences between current local GAAPs to IFRSs. 3.Analysis of tax regulation impacts in adoption of IFRSs. IFRSs emphasize more fair market valuation in the financial reporting, and it will not provide detail accounting principle rules to follow any more. The companies need develop more professional personnel in accounting judgments. Besides, most of time IFRSs require the entity to retroact the financial reports and adjust the retained earnings for the changes of accounting policies and accounting events. How do Taiwan tax regulations to amend for this accounting principle change under corporate taxations integrated income tax system and taxation on undistributed earnings? Now IFRSs amendment proposals to Corporation Tax Regulation, Commerce Accounting Law and Company Law are not approved yet, and they are the most uncertain topics that the case study company could not evaluate and conclude the related risks during IFRS transition
25
HOU, SHIH LIN, and 侯詩玲. "An Investigation on International Financial Reporting Standards and the Transparency of Company Financial Information-Take Group C as an Example." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/2psb48.
Full textAbstract:
碩士東吳大學
會計學系
102
This investigation is to study how enterprises shall deal with the first-time adoption of IFRSs and the influence due to IFRSs fair value and financial information transparency. At present, the economic environment has become an efficient market, and historic cost concept is replaced by IFRSs fair value, so is to say that the revealing of financial information fair value is improving the financial information transparency. With the method of case study, a deep interview is made to relevant personnel who are engaged in laptop manufacture industry and investment on overseas management market from group C, and documents at home and abroad and reports concerning research program in Taiwan have been summarized so as to investigate the influence of IFRSs. On the basis of group C’s operation model and policy characters, it is found that the introduction of IFRSs has a very profound influence on the first-time adoption of IFRSs and investment property. In allusion to IFRSs No.40 regulation ‘Investment Property’, Financial Supervisory Commission did not allow enterprises to adopt fair value mode completely, however, in the primary stage, the amount per book and the revealed fair value in annotation are found to be in a great difference and it shows that there is an unconformity of information. By noticing this difference, the Financial Supervisory Commission announced, by the end of year 2013, the fair value method shall be carried out at a limited level in year 2014. Since most of the financial assets and liabilities own by group C are in active markets, adopting level 1 fair value measurement for most of group C’s financial report disclosures is within a reasonable extent. Though, after observing 2013 domestic quarterly financial reports, scholars discovered that most financial report disclosures of listed companies are in level 2, which is different from scholars’ expectations of level 1. The finding above also indicates insufficient financial assets and liabilities disclosures result in not seeing an overall perspective for people outside the organization. Although IFRS increase the selection and disclosure of fair value hierarchy, the disclosure still cannot clarify the nature of financial instrument, which leads to incomplete information transparency. Generally speaking, accounting standard itself does not bring any influence of fluctuation to company’s realized gains and losses and assets and liabilities, it only shows the existing profit and loss and deepens the transparency, while accounting policies must be in consistence with each other, otherwise, there will be influence of fluctuation. Since investors may have quality and reliance problems with IFRSs report, so enterprises shall also enhance advocacy and communication other than increase financial information transparency alone so as to achieve the goal.
26
HSU, HSUN-HAO, and 許巡豪. "Using Chinese listed company to detect and analyze the fraudulent financial reporting by data mining technology." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/h2522y.
Full textAbstract:
碩士東吳大學
會計學系
106
With the reform of the Chinese mainland in 1978, socialism with capitalism brought considerable economic growth to China, but it also faced a huge information asymmetry in the Chinese market. Some proprietor usually used this information asymmetry to engage in fraud, which exposes investors to great investment risks and exposes accounting firms to huge audit costs. This study uses the Bayesian belief network, neural network, support vector machine and decision tree in Logis regression and data exploration to analyze the fraudulent behaviors listed in China. The research concludes 29 frauds from 2009 to 2016. The company and its 58 non-fraud companies. The results show that the neural network has higher predictive power regardless of the full sample or fraudulent behavior.
27
Jheng, Yun-Ling, and 鄭雲齡. "The Relationships of Selection of Construction Company Accounting Method, Sales Model and Company Value: The Impact of International Financial Reporting Standards." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/6uyy9s.
Full textAbstract:
碩士國立臺北商業大學
會計財稅研究所
103
The construction industry that is the leader in industry and relates to many other industries often is used as a country leading indicators of economic development and a leading role in the industry. FSC announce that IFRS was fully adopted in 2013 therefore each industry had been affected. Construction company are face with the challenge that revenue recognized way changing. Revenue recognized way changing results in the construction company's sales model changed from pre-sale method to sale after building method. The paper discusses the following three points. First, characteristics of financial statements of construction company of Taiwan listed companies and over the counter companies maybe affect to choose accounting methods before adopting IFRS. Second, financial statements of construction company of Taiwan listed companies and over the counter companies maybe affect company value’s evaluation after adopting IFRS. Third, sales model of construction company of Taiwan listed companies and over the counter companies maybe affect the company value’s evaluation. The findings indicate three conclusions, First, the part of financial characteristics impact on construction company which choose different in accounting process method. Second, IFRS’s adoption impacts on evaluation of the company value. Third, different sales models impact on evaluation of the company value.
28
Hung, Mao-Yi, and 洪茂益. "The impact over the financial statements and operational performance of Construction company after its implementation of IFRS(International Financial Reporting Standards)." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/59389996263583845785.
Full textAbstract:
碩士國立臺灣大學
國際企業管理組
99
To face the globalization era in the world, Taiwan Accounting Research and Development Foundation continuously researched and revised the financial accounting principles and related standards in accordance with the concept of International Financial Reporting Standards (IFRS) in those years. However, the IFRSs became an exclusive accounting principle gradually, so the “directly adoption of IFRS” by the companies become a trend in the capital market globally. Till now, the enterprises of over 115 countries in the world have been required or planned to adapt IFRS directly for preparation their financial reports. The Financial Supervisory Commission of Executive Yuan, ROC also regulated all public listed companies by main board or listed companies of Taiwan GreTai counter in Taiwan should formally adapt IFRS since FY2013. Therefore since FY2012, all public listed companies should prepare the Performa financial information which would be disclosed in their financial reports. When a listed construction company adapted Taiwan GAAP, which were issued by Accounting Research and Development Foundation in Taiwan, of which accounting principles have existed somewhat differences with the concepts of IFRS. And the existed differences are related to the “definition of construction contract, construction revenue recognition, construction cost recognition, evaluation of contingent loss, accounting estimation change, deferred marketing expenditures and inventory evaluation and etc.” My thesis adapted the narrative research approach, and it referring to domestic or international accounting principles regarding to the construction contracts which are the issued generally accepted accounting principles with further interpretations. They all been probed into suitable main points about some variation topics regarding to the financial reports of construction companies as the examples, thus I summarized the trial balances which some accounts had been adjusted and showed financial results with its impacted amount. Therefore I also proposed some suggestions to those construction companies and to their investors in accordance to those problems. Due to the construction companies (a company with construction projects) adapted with IFRS in FY2008 and FY2009 by my recalculation, and we found some material impacts listed as followed, 1. The stockholder equity decreased 2. Operational revenue, current income/loss and the earning per share fluctuated. 3. Liability ration increased When the adoption of IFRS by the construction companies, it not only has material impact over financial information but it also has hugely influence over their operation performance and their operational models respectively. Therefore the construction companies, supervisory organizations or their financing institutes or investors should cautiously evaluate all confronted problems after they adopted IFRS. Thus my thesis is suggesting that the construction company should carefully evaluate the budged cash flow for each construction project for maintaining a healthy financial structure; especially they need to re-arrange the related articles or teams in their outsourced-selling contracts with related commission payments, which should comply with matching principles of its revenue recognition. Especially in disclosure of financial reports, the construction companies have to follow the regulations by Financial Supervisory Commission of Executive Yuan, ROC for full disclosure of related information with necessary reporting content when adopting of IFRS, which would be based on their achieved percentage of processed schedule. So I also suggested the supervisory organizations should clarify the responsibility of Taiwan Accounting Research and Development Foundation and the responsibility of supervisory organizations respectively. Once any disputes happened, the supervisory organizations have to build a formal explanation or interpretation channel for the construction company. To avoid the construction companies will indicate their opinions or interpretations respectively; the supervisory organizations should clearly stipulate the necessary content in details which should be fully disclosed in their financial reports by a construction company. At final, I’m also suggesting that the financial institute (loan lender) or their investor should carefully evaluate the assets’ quality of a construction company and then have to verify whether the cash flow from its operation is normal or not? In addition, the contingent loss and related risk in the company’s financial reports should be fully disclosed, which would be the solid reference for a credit approval by the financial institute or a further investing decision making by the investor subsequently.
29
Neff, Gregory. "Other comprehensive income – materiality, volatility and reporting issues within the German company environment." Master's thesis, 2018. http://hdl.handle.net/10362/38778.
Full textAbstract:
This Work Project aims at providing valuable issues regarding Other Comprehensive Income within the German company environment. It analyses the recent company consolidated annual reports of 2015 and 2016 to present OCI reporting patterns. The findings prove that the two-statement presentation format is mostly used but high inconsistency in other presentation issues can be observed. Certain OCI items appear in most of the analysed company’s financial statements and dominate in value, but high volatility was observed. Unspecific legislation contributes to general aversion of OCI, however, the findings suggest that OCI can have a material impact on total comprehensive income.
30
Yeh, Fang-Chi, and 葉芳琪. "Exploring the Effects of International Financial Reporting Standard 16 on Retail Industry: The Case Study of W Company." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/kwn33v.
Full textAbstract:
碩士國立臺灣師範大學
高階經理人企業管理碩士在職專班(EMBA)
105
Compared to IAS 17 Leases, IFRS 16 has two major differences including the definition of a lease, and the accounting treatment for a lease. In IFRS 16, a lease is defined on the basis whether the lessee has the right to control the use of an identified asset for a period of time. IFRS 16 also eliminates the distinction of operating leases and finance leases for a lessee. Instead all leases are treated in a similar way to finance lease. The adoption of IFRS 16 can be expected to have a significant impact on industries which have previously kept a large proportion of their financing off-balance sheet in the form of operating leases. The objective of this paper is to investigate how IFRS 16 affects financial statements and financial ratios of a company using a retailer in supermarket chain industry as a case study. According to the simulation results, the possible impact of adopting IFRS 16 on lessees include: (1) Lease expense classification shifts from rent expense in operating expenses to depreciation expense in operating expenses and interest expenses in financial costs. Thus, operating profits and earnings before interest, taxes, depreciation, and amortization (EBITDA) increase. (2) More lease expense is recognized at the first year of adoption. Net income at the first year will be lower than the previous year. (3) An increase in recognized assets and liabilities affect financial ratios in terms of capital structures, activity, solvency, and profitability. (4) Net cash flows has no changes, however, cash from operations and financing activity outflows will change. (5) For any changes in lease period or terms, the lease liability is required to be reassessed using appropriate discount rates in order to reflect adjustments in right-of-use assets.
31
Chen, Lee-jane, and 陳麗貞. "A Study of Implementing International Financial Reporting Standards on the Government-owned Enterprise – An Example on Aerospace Manufacturing Company." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/36614346230471233866.
Full textAbstract:
碩士國立中山大學
企業管理學系研究所
98
Generally Accepted Accounting Principles (GAAP) is the term used to refer to the standard framework of guidelines for financial accounting that financial and accounting people must follow when they form, perceive and conduct those financial information and data. In response to the globalization era, increasing comparative among various international enterprise financial reports under same principles and terms, also to reduce the fund-raising costs while enterprise seeking for the funding in the world capital market, on May 14, 2009, Financial Supervisory Commission, Executive Yuan, R.O.C (hereafter refers to as FSCEY) announced that ROC GAAP will adopt framework and principle of International Financial Reporting Standards (hereafter refers to as IFRS) from 2013 by means of several phases, and public companies are enforced to implement IFRS from 2013. Directorate General of Budget, Accounting and Statistics, Executive Yuan, R.O.C. asked all government-owned enterprises have to keep consistency and conduct IFRS in the first stage same as public companies, in order to pass the Bill of annual budget that reviewed and ratified by The Legislative Yuan of ROC. Therefore, for all government-owned enterprises who early-adopting IFRS have to prepare and present the related financial report in year 2013 same as public companies. Government-owned enterprises are requested to provide an update of progress on its IFRS changeover plan and any changes in its plan on “footnote disclosure” of interim and year-end financial report of the financial year 2011 and 2012. The main purpose of the essay is discussing development of IFRS, US GAAP and ROC GAAP, and analyzes the case company, one of the government-owned enterprises, in this essay could face problems when implement IFRS according to FSCEY timetable. The conclusion of this essay proposes the feasible implement plan for case company reference. The findings showed, although case company could face with many uncertainty while implement IFRS, but it should have high confidence to expect success of conducting IFRS on time through early kick-off implement plan with more communication and collaboration with the upper supervisory organization in this country.
32
STEINBACHOVÁ, Linda. "Možnosti ovlivňování účetních dat a informací z hlediska managementu." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-375727.
Full textAbstract:
Goal of this disertation was to analyze possibilities how to influence accounting data and information in light of management. The theoretical part starts with the accounting description. Next is the creative accounting and its effect on business analyzed. In the last part are financial statements and their cohesion analyzed. In the empirical part you learn about Louis a. s. company and its situation between the years 2008 and 2015. I analyzed possible effect on the results, when the creative accounting is used. The creative accounting was applied in the company during the year 2013. The goal was to maximalize the profit (This year ended the company with a big loss of 32.534.000 CZK.). For financial statement conversion I used an interest on the loan capitalization, an issue a fictional invoice, a bill of services for next period and a distorted cost of fuel comparison .
33
Silva, Paula Adriana Ferreri de Gusmão e. "As práticas contabilísticas e de relato financeiro na Companhia Real dos Caminhos de Ferro Portugueses (1860-1910)." Master's thesis, 2014. http://hdl.handle.net/1822/27981.
Full textAbstract:
Dissertação de mestrado em ContabilidadeEste trabalho tem como objetivo principal analisar a documentação da Companhia Real dos Caminhos de Ferro Portugueses, de modo a evidenciar as suas práticas contabilísticas e de relato financeiro, no período compreendido entre 1860, ano da sua criação, e 1910, ano em ocorre a primeira mudança de nome da Companhia. Baseado em fontes de arquivo, este estudo adota a teoria institucional como quadro teórico, tendo como pressuposto o facto de as práticas contabilísticas e de relato financeiro serem influenciadas por pressões provenientes da regulação estatal e da relação com outras entidades (DiMaggio e Powell, 1983) e que estas práticas e outros procedimentos são entendidas pelos atores organizacionais como as “melhores práticas” e que são propagadas pelas diferentes organizações como de uma “moda” se tratasse. A Companhia Real desenvolvia neste período, simultaneamente, a atividade de construção das linhas ferroviárias e a atividade de exploração das mesmas. Assim, a organização e escrituração da contabilidade tinha por base planos de contas específicos para cada uma das atividades. Os relatórios de contas do Conselho de Administração forneciam informações detalhadas sobre a evolução e desempenho da atividade da empresa e incluíam documentos contabilísticos, como a Conta de Estabelecimento que evidenciava a atividade de construção, a Conta de Exploração que evidenciava a prestação de serviços de transporte e a Situação Geral das Contas e Balanço que integrava as duas demonstrações anteriores e evidenciava a situação do Ativo e do Passivo. A análise da documentação da Companhia Real permitiu verificar a existência de um sistema de controlo e de contabilização devidamente organizado, detalhado e sistematizado. O modelo de relatório de contas adotado pela Companhia Real é justificado à luz da teoria institucional pelo facto de que as empresas de um mesmo setor de atividade adotam procedimentos e práticas similares, como resultado de pressões isomórficas coercivas e miméticas.
This work aims to analyze the documentation of the Portuguese Railways Royal Company, in order to emphasize its accounting and financial reporting practices between 1860, the year of its creation and 1910, year of the first change of name of the Company. Based on archival sources, this study adopts institutional theory as theoretical framework and is based on the assumption that accounting and financial reporting practices are influenced by pressure from state regulation and the relationship with other organizations (DiMaggio and Powell, 1983) and that these practices and other procedures are understood by organizational actors as “best practices” and are propagated by various organizations as a “fashion”. The Royal Company developed in this period, the activity of construction of railway lines as well the activity of operating them, so the organization of accounting and bookkeeping was based on specific account plans to each activity. The statement of accounts of the Board provided detailed information on the progress and performance of business activity and included accounting documents such as Account Establishment that showed construction activity, the Operating Account that evidenced the provision of transport services and the General Situation of Accounts and Balance that integrated the two previous statements and showed the Assets and Liabilities situation. The analyses of the archival sources of the Royal Company allowed verifying the existence of a well-organized and systematized control and accounting system. The financial report model adopted by the Royal Company can be justified at the light of institutional theory by the fact that organizations of the same sector of activity adopt similar procedures and practices, as a result of coercive and mimetic isomorphic pressures.
34
Никулина, М. И., and M. I. Nikulina. "Исследование практик оценки влияния интеллектуального капитала на результативность деятельности в компаниях различных стран : магистерская диссертация." Master's thesis, 2020. http://hdl.handle.net/10995/82250.
Full textAbstract:
Differences in the use and practices of intellectual capital management in the countries with different socio-economic levels of development determine the need to develop a unified report on the disclosure of information and methods for assessing the level of development of intellectual capital in order to increase the effectiveness of this process, as well as to create a tool for the work of parties concerned, management staff of the company and investors. The purpose of the thesis is the formulation of a methodology for assessing the level of development of intellectual capital, adapted to the operating conditions in companies in various countries. The paper studies the practices of intellectual capital management in different countries. The sources of information used were data from the non-financial and financial reports of Shell, Lukoil, Associated British Foods plc, Want Want China, Mars, as well as internal reporting by Omega-group LLC. In the process of work, a methodology for assessing intellectual capital as an important factor for companies to achieve the required level of performance was developed. It is built on a point-based integrated assessment of the data from the intellectual capital report, which is characterized by the implementation of an integrated approach to assessing quality indicators of intellectual capital, by means of quantitative assessment based on the calculation of integrated indicators to assess the level of development of human, structural and relational capital, which, will help to obtain objective results on the level of intellectual capital development and will enable investors to make a decision about investing in a project or a company. Based on the results of the approbation, the level of development of human, structural and relational capital of Omega-group LLC was evaluated.Различия в использовании и практиках управления интеллектуальным капиталом на уровне стран с разным социально-экономическим уровнем развития определяют необходимость разработки унифицированного отчета по раскрытию информации и методики оценки уровня развития интеллектуального капитал в целях повышения результативности управления им, а также создания инструмента для работы заинтересованных лиц компании, управленческого аппарата организации и инвесторов. Целью диссертационной работы является разработка методики оценки уровня развития интеллектуального капитала, адаптированной к условиям функционирования в компаний различных стран. В работе изучаются практики управления интеллектуальным капиталом в различных странах. В качестве источников информации использовались данные нефинансовой и финансовой отчетности компаний Shell, «Лукойл», Associated British Foods plc, Want Want China, Mars, а также внутренней отчетности компании ООО «Omega-group». В ходе написания магистерской диссертации была разработана методика оценки интеллектуального капитала, как важного фактора для достижения компаниями необходимого уровня результативности, основанная на балльной интегральной оценке данных отчета об интеллектуальном капитале, особенностью которой является реализация интегрированного подхода к оценке качественных показателей-индикаторов интеллектуального капитала, с помощью количественной оценки на основе расчета интегральных показателей, позволяющих оценить уровень развития человеческого, структурного и отношенческого капитала, что, в свою, очередь, позволит получить объективный результат об уровне развития интеллектуального капитала и даст возможность инвесторам принимать решения об инвестировании в проект или компанию. В результате проведенной апробации, был оценен уровень развития человеческого, структурного и отношенческого капитала компании ООО «Omega-group».
35
Ornelas, Milene José Gonçalves. "Divulgação de informação financeira nas concentrações de negócios e o desempenho das empresas." Master's thesis, 2020. http://hdl.handle.net/10071/22292.
Full textAbstract:
O presente estudo tem como objetivo analisar a divulgação da informação financeira nas
concentrações de negócios e o desempenho das empresas cotadas na Bolsa de Valores Bovespa que
aplicam as IFRS ("International Financial Reporting Standards") tendo em conta, os seguintes fatores de
desempenho das empresas: Endividamento, Rentabilidade, ROA (Retorno sobre Ativos), Dimensão da
empresa, Tipo de auditor externo, "Major Shareholders" e Indústria.
No que diz respeito à amostra deste trabalho, é de referir que foram recolhidos os relatórios anuais
do ano de 2018 referentes a 60 empresas cotadas na Bolsa supracitada.
Os principais resultados do estudo, evidenciam que o endividamento, a dimensão da empresa e tipo
de indústria estão associadas com o nível de conformidade dos requisitos de divulgação da IFRS3; os
restantes fatores, a rentabilidade, o retorno sobre ativos, a qualidade do auditor e "Major Shareholders"
não estão associados com o nível de conformidade dos requisitos de divulgação da IFRS3.
Os principais contributos deste estudo, fornecem várias recomendações e sugestões futuras para a
política de divulgação de informação financeira das empresas.This study aims to analyse the disclosure of financial information in business concentrations and the performance of companies listed on the Bovespa Stock Exchange that apply IFRS (International Financial Reporting Standards) taking into account the following performance factors of companies: Indebtedness, Profitability, ROA (Return on Assets), Company size, Type of external auditor, Major Shareholders and Industry. With regard to the sample of this work, it should be noted that the annual reports for 2018 were collected for 60 companies listed on the aforementioned Stock Exchange. The main results of the study show that the indebtedness, the size of the company and the type of industry are associated with the level of compliance with the disclosure requirements of IFRS3; the remaining factors, profitability, return on assets, auditor quality and Major Shareholders are not associated with the level of compliance with IFRS3's disclosure requirements. The main contributions of this study provide several recommendations and future suggestions for the policy of disclosure of financial information of companies.