Journal articles: 'Libyan; Company; Financial reporting'

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Abdelsid Ali, Ahmed. "Characterized of financial reporting quality of Libyan companies." International Journal of Scientific and Research Publications (IJSRP) 10, no. 9 (September 6, 2020): 282–86. http://dx.doi.org/10.29322/ijsrp.10.09.2020.p10532.

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Zakari, Mohamed Abulgasem. "Challenges of International Financial Reporting Standards (IFRS) Adoption in Libya." International Journal of Accounting and Financial Reporting 1, no. 1 (November 2, 2014): 390. http://dx.doi.org/10.5296/ijafr.v4i2.6302.

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This study investigates the challenges that face implementing of International Financial Reporting Standards (IFRS) by Libyan firms. In particular, this paper analyses the effect of legal, economic, accounting education and culture structures on adopting of IFRS in the Libyan context. A questionnaire was used to collect data regarding the effect of some selected challenges on IFRS adoption in Libya. The results of the study indicate that IFRS adoption by Libyan companies has faced some obstacles such as accounting education and economic issues. This research extends accounting literature by studying the challenges of IFRS in Libya (a developing country), focusing on the impact of legal, accounting education, economic and culture in IFRS implementation.

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Simon, David S. "Cases in company financial reporting." British Accounting Review 20, no. 2 (August 1988): 208–9. http://dx.doi.org/10.1016/0890-8389(88)90061-3.

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Chariri, Anis. "Ethical Culture and Financial Reporting: Understanding Financial Reporting Practice within Javanese Perspective." Issues In Social And Environmental Accounting 3, no. 1 (June 30, 2009): 45. http://dx.doi.org/10.22164/isea.v3i1.37.

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This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main research question of this study is how organisational culture shapes the company on the construction of its financial reporting practice. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. The company conducts itself in this way is because it reflects Javanese culture, a dominant culture in Indonesia. Furthermore, this study concludes that the way the actors in the company construct financial reporting practice is influenced by its organisational culture. The organisational culture of the company, which reflects Javanese culture, is able to shape the behaviour of its actors from the top level to lower levels to conduct ethical and transparent business practice. Thus, as Hines (1988) claims, this paper concludes that financial reporting practice is a socially constucted reality.

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Barkham, R. J., and D. E. Purdy. "Property Company Financial Reporting: Potential Weaknesses." Journal of Property Valuation and Investment 11, no. 2 (February 1993): 133–44. http://dx.doi.org/10.1108/14635789310031469.

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Zeff, Stephen A., and Jesse H. Jones. "Some reflections on Company Financial Reporting." European Accounting Review 2, no. 3 (December 1993): 627–36. http://dx.doi.org/10.1080/09638189300000058.

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Hope, Ole-Kristian, and Dushyantkumar Vyas. "Private company finance and financial reporting." Accounting and Business Research 47, no. 5 (June 8, 2017): 506–37. http://dx.doi.org/10.1080/00014788.2017.1303963.

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Barghathi, Yasser. "Financial reporting quality and earnings management in Libyan banks: stakeholders' perceptions." African J. of Accounting, Auditing and Finance 6, no. 3 (2019): 177. http://dx.doi.org/10.1504/ajaaf.2019.099137.

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Barghathi, Yasser. "Financial reporting quality and earnings management in Libyan banks: stakeholders' perceptions." African J. of Accounting, Auditing and Finance 6, no. 3 (2019): 177. http://dx.doi.org/10.1504/ajaaf.2019.10020488.

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Benomran, Naser Abdusalam, Mohd Hassan Che Haat, Hafiza Binti Hashim, and Nor Raihan Binti Mohamad. "Influence of Corporate Governance on the Extent of Corporate Social Responsibility and Environmental Reporting." Journal of Environment and Ecology 6, no. 1 (June 24, 2015): 48. http://dx.doi.org/10.5296/jee.v6i1.7442.

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This study examines the influence of corporate governance on the extent of corporate social responsibility and environmental reporting (CSER) in Libyan companies according to legitimacy theory, using quantitative and qualitative methods. The variables used in this study are government ownership, chief executive officer duality, board independence, and board size. The study was conducted in Libya because this country has a unique political and economic system. Moreover, the regime in Libya has influenced the nature of CSER, as has Islamic factor. The quantitative data consist of 162 annual reports derived from 42 Libyan companies. The qualitative data are obtained from 31 financial and information managers from the largest Libyan companies, who expressed their perceptions regarding the influence of the study variables on the extent of CSER. Results confirm that corporate governance generally has no influence on the extent of CSER in Libyan companies, with the exception of board size.

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Omar, Khalifa Mohamed Khalifa. "Financial Performance of Non-oil Manufacturing Companies Listed on the Libyan Stock Market (LSM): Mixed Methods Study." International Journal of Accounting and Financial Reporting 9, no. 4 (October 11, 2019): 77. http://dx.doi.org/10.5296/ijafr.v9i4.15730.

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The major objective of this study is to assess the financial performance and identify the affecting factors in this performance of non-oil manufacturing companies from 1999 to 2008. The study sample consisted of all non-oil manufacturing companies' enlisted at Libyan stock market which count (8). The data collected was analyzed by using statistical analysis method such as descriptive statistics, correlation test, Multiple- regression, as well as semi-structured interviews method. The results regarding to the statistical analysis method (net working capital, inventory turnover ratio, selling and general administrative expenses ratio, and company size and company age), have a positive statistical effect on the financial performance(ROA), while the variables of (current ratio, quick ratio and account receivable turnover ratio), have a negative statistical effect on the financial performance (ROA). The results regarding to semi-structured interviews method, reveal that the respondents in the interviews were confirmed that the selected factors have a significant effect on financial performance (ROA). The researcher recommended that the selected companies must consider the listed decision on the Libyan stock market; even when their financial performance is good.

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Hakim, Mohamad Zulman. "DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA." Competitive Jurnal Akuntansi dan Keuangan 2, no. 1 (December 25, 2017): 73. http://dx.doi.org/10.31000/competitive.v2i1.467.

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This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords: ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting

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Ligar Hardika, Andhika, Daniel T. H. Manurung, and Yati Mulyati. "Corporate Governance Mechanism, Company Size Financial Performance and Sustainability Reporting." International Journal of Engineering & Technology 7, no. 4.34 (December 13, 2018): 201. http://dx.doi.org/10.14419/ijet.v7i4.34.23888.

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The importance of sustainability reporting for companies to be able to know the role of the company in disclosing social responsibility and the implementation of corporate sustainability as a manifestation of corporate governance mechanisms, company size and financial performance. This study uses a stratified random sampling method for companies that have revealed sustainability reports and those that do not disclose sustainability reports. The research method uses logistic regression, with a sample of 13 non-financial companies listed on the Indonesia Stock Exchange. Based on the results obtained, it can be seen that the mechanism of corporate governance consisting of independent commissioner variables has a negative influence on sustainability reporting, institutional ownership variables have a positive influence on sustainability reporting, managerial ownership variables have a negative influence on sustainability reporting, audit committee variables have a negative effect on sustainability reporting, the variable size of the company gives a negative influence on sustainability reporting, and financial performance variables which are leverage variables have a negative influence on sustainability reporting.

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Fleming, A. Scott, Dana R. Hermanson, Mary-Jo Kranacher, and Richard A. Riley. "Financial Reporting Fraud: Public and Private Companies." Journal of Forensic Accounting Research 1, no. 1 (December 1, 2016): A27—A41. http://dx.doi.org/10.2308/jfar-51475.

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ABSTRACT This study uses survey data gathered by the Association of Certified Fraud Examiners (ACFE) and provided to the Institute for Fraud Prevention (IFP) to examine differences in the profile of financial reporting fraud (FRF) between private companies and public companies. Although private companies represent a significant portion of the economy, largely due to lack of data on these companies, most research on FRF examines only public companies. The primary objective of this study is to determine how private company FRF is different from FRF in public companies. Our multivariate tests reveal that public companies have stronger anti-fraud environments, are more likely to have frauds that involve timing differences, tend to experience larger frauds, have frauds that involve a larger number of perpetrators, and are less likely to have frauds that are discovered by accident. Overall, it appears that the stronger anti-fraud environment in public companies leads public company FRF perpetrators to use less obvious fraud methods (i.e., timing differences) and to involve larger fraud teams to circumvent the controls. These public company frauds are larger than in private companies, and their larger size may make them more likely to be detected through formal means, rather than by accident. Based on the results, we encourage auditors and others to be particularly attuned to the unique risks of the public versus private setting.

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Camfferman, C., Frans Van Der Wel, and Stephen A. Zeff. "A Reflection on Company Financial Reporting After 10 Years." Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 11 (November 1, 2002): 513–19. http://dx.doi.org/10.5117/mab.76.12750.

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In this article we review developments in the regula- tion of financial reporting in the Netherlands during the last ten years. The main theme is the Dutch response to the increasingly international nature of nancial reporting. W argue that this response has on the whole been more reactive than warranted by the circumstances. We also welcome recent moves towards a stricter system of compliance monitoring and briefly discuss a number of other themes including auditor independence.

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Mohd Nor, Juahir, Norsiah Ahmad, and Norman Mohd Saleh. "Fraudulent financial reporting and company characteristics: tax audit evidence." Journal of Financial Reporting and Accounting 8, no. 2 (October 26, 2010): 128–42. http://dx.doi.org/10.1108/19852511011088389.

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., Suryanto. "EFFECT OF INTERNET FINANCIAL REPORTING AND COMPANY SIZE ON STOCK TRADING VOLUME AT LQ45 COMPANY IN INDONESIA STOCK EXCHANGE." Humanities & Social Sciences Reviews 7, no. 3 (May 25, 2019): 527–33. http://dx.doi.org/10.18510/hssr.2019.7378.

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Purpose of Study: The research aims to determine and study the effect of the application of internet financial reporting and the size of the company to the trading volume of shares in companies listed in the LQ45 Index in Indonesia Stock Exchange. Methodology: The method used in this research is descriptive verification with a quantitative approach. Sampling used in this research is saturated sampling, as many as 63 companies become sample in this research. The object of research studied is the company website LQ45 along with the financial statements of each company. The research data is obtained from financial and non-financial information from the company website and financial data from IDX Fact Year 2012-2014. The analysis method used is panel data test, classical assumption test, multiple regression analysis, coefficient of determination, with the F test statistical test and t-test. Results: The results showed that internet financial reporting and firm size influence simultaneously to stock trading volume while partially, only company size has a significant influence on stock trading volume. Implications/Applications: Internet financial reporting does not affect the volume of stock trading.

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Handayani, Lilis, Krisnhoe Sukma Danuta, and Ginanjar Adi Nugraha. "Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan." Eksis: Jurnal Ilmiah Ekonomi dan Bisnis 12, no. 1 (June 2, 2021): 96. http://dx.doi.org/10.33087/eksis.v12i1.240.

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This study aims to determine the effect of profitability, company size, and leverage on the timeliness of financial reporting. This research is quantitative research, using secondary data from financial statements. Purposive sampling method were used in this research, resulting 26 companies in basic manufacturing and chemical industrial sectors listed on the Indonesia Stock Exchange, 2016 to 2018 period as sample. Analysis of the data used in this study is logistic regression. The results show that the profitability has a significant positive effect on the timeliness of financial reporting, company size does not affect the timeliness of financial reporting, and leverage have significant negative effects to timeliness of financial reporting. This research can be used by the companies to improve their timeliness of financial reporting.

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Efimova, O. V., and O. V. Rozhnova. "The Strategy for Harmonizing Financial and Non-financial Reporting on Climate Risk Disclosures. Part 1." Accounting. Analysis. Auditing 7, no. 3 (July 7, 2020): 18–25. http://dx.doi.org/10.26794/2408-9303-2020-7-3-18-25.

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The paper substantiates the need to harmonize the financial and non-financial statements of the company and to develop the corrspodig strategy in climate risks. The study assesses the impact of climate change risks on financial reporting indicators and formulates requirements for disclosing information in financial and non-financial statements. There a demand for such disclosures by investors is emphasized, as well as other interested parties, and the relevance of expanding and reorienting their contents from the task of describing the company’s environmental impact to the task of reflecting the climate impact on the company, its financial performance and strategy. The paper presents the results of a comparative analysis of the international standards` conceptual foundations for financial and non-financial reporting and shows their mutual consistency. Based on a comparative analysis of the international standards conceptual foundations, their mutual consistency has been proved, as well as there have been revealed accounting problems and disclosing information on climate risks in financial and corporate reporting. The results of the study (based on methods of logical analysis, abstraction, analogies, groupings, comparative analysis) are the key provisions formulated for developing a strategy for harmonizing financial and non-financial reporting, including climate risks. Also, there are shown recommendations for the preparation of disclosures regarding the interdependence of climate change and the results achieved with the development prospects of the company. The study may be of interest to Government bodies of the Russian Federation, relevant international organizations in the formation of standards for financial and nonfinancial reporting, interested users, as well as economic entities in the development of internal accounting and reporting standards.

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Putri, Dian Annisa, Khairunnisa Harahap, and Akmal Huda Nasution. "Pengaruh Praktik Internet Financial Reporting (Ifr) Terhadap Nilai Pasar Perusahaan (Studi Empiris Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia)." JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia 7, no. 2 (May 26, 2020): 24. http://dx.doi.org/10.24114/jakpi.v7i2.18154.

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Abstract : The problem in this research is the advancement of technology to make the company that makes official website in disclosing financial and nonfinancial information, Internet change the presentation of company information. This research aims to determine the influence of Internet Financial Reporting practices on the market value of LQ45 decisively company listed on the Indonesia Stock Exchange (IDX) period 2018. The population of this research is 50 LQ45 companies listed on the Indonesia Stock Exchange (IDX) period 2018. The sampling method used is purposive sampling, with a sample number of 32 companies. The data analysis technique in this study is a double linear regression analysis. An independent variable is internet financial reporting. The research uses control variables i.e. EPS, Bvps, company size, profitability, liquidity, and leverage. The dependent variables in this study are the company's market value. The results in this study of internet financial reporting practices influenced the company's market value. Two control variables i.e. company size and profitability are influential to the company's market value. While the variable control eps, bvps, liquidity and leverage have no significant effect on the company's market value. The conclusion in this study is that internet financial reporting practices have significant effect on the company's market value. Variable size control firms and profitability have significant effect on the company's market value. However for variable control EPS, Bvps, liquidity, and leverage have no significant effect on the company's market value.Keywords: Internet Financial Reporting, Company market value

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Anastasia Chi-Chi (PhD), Onuorah, and Imene Oghenefegha Friday. "Corporate Governance and Financial Reporting Quality in Selected Nigerian Company." International Journal of Management Science and Business Administration 2, no. 3 (2014): 7–16. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.23.1001.

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This paper evaluated the level of performance of some selected companies ranging from commodities, brewery, banking, oil and gas and beverages in terms of corporate governance measure indictors on the firm quality of financial reporting in Nigeria. The data were collected from 2006 to 2015. Econometric analysis were conducted and the result suggests that the correlation among corporate governance indicators of board structure (size-BRDSZ and independence-BRDID), audit quality (audit committee size (ADCMZ), the quality of external audit (EADTQ) as measured by the presence of an auditor among the big-4), board experience (i.e. experience-BRDEX) and financial reporting quality is 93.47%. The independent variables can explain the variation in the FRQDA by 54.29%. There is overall significance among the parameters measuring financial reporting quality as discretionary accruals of firm (FRQDA). Board structure (size-BRDSZ), board experience (experience-BRDEX) and the quality of external audit (EADTQ) have positive impact on the financial reporting quality measured by the discretionary accruals of firm (FRQDA) by 16.01, 0.05 and 2.75. However, independent directors on the board of firm (independence-BRDID) and audit quality (audit committee size (ADCMZ) negatively affect financial reporting quality measured by the discretionary accruals of firm (FRQDA) as much as 0.99 and 20.01. Guarantee Trust Bank Plc. among the five selected companies of study in Nigeria has better performance of financial reporting based on board structure (size-BRDSZ) and audit committee size (ADCMZ). This revealed that there is short run relationship among Audit quality (audit committee size (ADCMZ), and the quality of external audit (EADTQ) as measured by the presence of an auditor among the big-4) and board experience (i.e. experience-BRDEX) have not granger cause FRQDA. It further recommended that greater focus on corporate governance indicators so as to bring about global standard financial reporting in the Nigerian emerging market for investment opportunity.

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Nanda, Satria tri, Neneng Salmiah, and Dina Mulyana. "FRAUDULENT FINANCIAL REPORTING: A PENTAGON FRAUD ANALYSIS." Jurnal Ilmiah Ekonomi Dan Bisnis 16, no. 2 (September 24, 2019): 122–34. http://dx.doi.org/10.31849/jieb.v16i2.2678.

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Financial statements describe the company's financial condition. There are many gaps in the financial reports that enable management to commit fraudulent financial reporting. This study purpose to analyze the pentagon fraud, namely the pressure that is proxied by the financial target, the opportunity that is proxied by the effectiveness of monitoring (ineffective monitoring); Rationalization which is proxied by change in auditor; Competence which is proxied by the change of company directors; and Arrogance which is proxied by the number of CEO images that appear (number of CEO's picture), detects fraudulent financial statements measured using the Altman Z Score. The sample used in this study were 24 pharmaceutical sub-sector manufacturing companies registered on the Indonesia Stock Exchange during the period 2015 until 2017. The type of data used is secondary data obtained from annual reports and company financial statements for the 2015-2017 period. The analysis of the data used is multiple regression using the SPSS version 16. This study found that financial stability and ineffective monitoring influence fraudulent financial statements. Whereas auditor turnover, change of directors and the number of CEO photos that appear do not affect fraudulent financial statements.

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Puspawati, Dewita, Rita Wijayanti, and Novel Idris Abas. "Islamic Social Reporting (ISR) Disclosure: Financial Performance Factor." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 4, no. 3 (September 28, 2020): 229. http://dx.doi.org/10.29259/sijdeb.v4i3.229-240.

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The development of ISR in Indonesia is still relatively slow. Several previous studies have proven that all the Sharia banks in the research sample have not achieved 100% implementation and disclosure of ISR. This study uses several independent variables, namely company size, profitability, liquidity, leverage, sharia supervisory board, audit committee, board of commisioners. Based on the results of the previous research, there is still a research gap that occurs. This study used a sample of 13 Sharia Commercial Banks in 2016-2019. The results show that the variables of company size, profitability, liquidity, leverage, and the board of commissioners affect the level of ISR disclosure. Meanwhile, the sharia supervisory board and audit committee did not affect the level of ISR disclosure.

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Camodeca, Renato, and Alex Almici. "From the corporate social responsibility reporting to the integrated reporting: the case of Sabaf S.p.a." Problems and Perspectives in Management 15, no. 1 (May 8, 2017): 150–57. http://dx.doi.org/10.21511/ppm.15(1-1).2017.01.

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In December 2013, the International Integrated Reporting Council (IIRC) published the International Integrated Reporting Framework. The aim of the Framework is to provide the guiding principles and the content elements of an integrated report. The integrated report constitutes an evolutionary step in the corporate’s financial and non-financial communication, moving from the social responsibility reporting to the integrated reporting. This practice is at the beginning in Europe and especially in Italy, where only a few listed companies have decided to face the multitude of challenges the integrated report implies. Considering the relevance of such a new form of communication, the paper examines the main steps carried out by an Italian listed company moving towards the integrated report. The research has been conducted by adopting a qualitative case study approach, by focusing on Sabaf S.p.a, an Italian listed medium sized company belonging to the Star Segment. This company has been selected, because it was one of the first adopters of the integrated report among the Italian listed companies. The study is built on data gathered through sites visits, structured interviews and company materials. The paper examines Sabaf’s transition from the corporate social responsibility report to the integrated report, aiming at answering the following research question: Why has Sabaf moved to integrated reporting? Which are Sabaf’s main steps towars the integrated report? How is the Sabaf’s integrated reporting process going? The findings should be of interest to a number of parties including standard setters, firms, financial advisors, auditors and users of non-financial statements.

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Saud, Ilham Maulana, Bustanul Ashar, and Peni Nugraheni. "ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA." Media Riset Akuntansi, Auditing & Informasi 19, no. 1 (April 29, 2019): 35. http://dx.doi.org/10.25105/mraai.v19i1.3011.

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This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.

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Meitari, I. Gusti Ayu Ary, and Ida Bagus Putra Astika. "Kepemilikan Asing Memoderasi Pengaruh Kualitas Laporan Keuangan dan Efisiensi Investasi." E-Jurnal Akuntansi 31, no. 8 (August 26, 2021): 1973. http://dx.doi.org/10.24843/eja.2021.v31.i08.p08.

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Mining company is part of the industrial sector, need large capital and also work on long-term projects. Mining company need to use their capital efficiently so that company can obtain maximum income from operational activities. To realize that, mining company need to concern on factors that affect investment efficiency. The purpose of this study examines the influence of the quality of financial reporting and foreign ownership on investment efficiency. The sample was obtained by purposive sampling method from 42 mining companies listed on the Indonesia Stock Exchange (IDX) and found 45 samples of observation from 2014-2016. Based on the analysis using simple linear regression and moderate regression analysis shows that the quality of financial reporting has a positive effect on investment efficiency and foreign ownership has a role to strengthen the influence of the quality of financial reporting on investment efficiency. Keywords: Investment Efficiency; The Quality Of Financial Reporting; Foreign Ownership.

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Husaini, Husaini, and Salma Yuniza. "KARAKTERISTIK PERUSAHAAN, KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DAN KEMUNGKINAN KECURANGAN PELAPORAN KEUANGAN." Jurnal Akuntansi dan Keuangan 8, no. 1 (May 10, 2020): 31. http://dx.doi.org/10.29103/jak.v8i1.2326.

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This research aims to obtain empirical evidence regarding the effect of the characteristics of the company's financial disclosure statements of completeness and consequently to the financial statement fraud. Characteristics of companies in this study consists of company size, leverage, liquidity, the company's corporate status and age.The population in this research is the manufacturing companies listed on the Indonesia stock exchange over the years 2011-2013. Purposive sampling method based on retrieved 98 companies listed on the Indonesia stock exchange as research samples. Research on regression model using two. Using multiple linear regression, the study found the size of the company and the company's status affect the completeness of the disclosure of the financial statements. Leverage, liquidity and the age of the company does not affect the completeness of the disclosure of the financial statements. Then, the sample is categorized into 2 categories by using the Beneish model M-Score that the company that did the possibility of fraudulent financial reporting and company didn't do the possibility of fraudulent financial reporting. Using the method of logistic regression, this research found that the completeness of the pengungakap financial statements have no effect against the possibility of fraud in financial reporting.

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Suryanto, Joko, and Indra Pahala. "ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)." Jurnal Wahana Akuntansi 11, no. 2 (December 30, 2016): 1. http://dx.doi.org/10.21009/wahana.112.02.

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This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting. Keywords: Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

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Bulo, Randi Hermawan, M. Yasser Arafat, and Ratna Anggraini. "PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2010-2012)." Jurnal Wahana Akuntansi 11, no. 1 (July 29, 2016): 1. http://dx.doi.org/10.21009/10.21.009/wahana.011/1.5.

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The objective of study examines the influence of mechanism corporate governance consist of managerial ownership and institutional ownership, and then age of company on timeliness of corporate financial reporting. This research represents the empirical test which used purposive sampling techniques in data collection. Data were collected using a secondary data of 28 from mining company listed in Indonesian Stock Exchange 2010-2012. Data analysis uses multiple regression with the program SPSS 16.00 version for windows. Results of hypothesis examination indicate there is influence between institutional ownership and age of company on Timeliness of Corporate Financial Reporting, and there is no influence between Managerial ownership on Timeliness of Corporate Financial Reporting. Keywords: Timeliness, Managerial Ownership, Institutional Ownership, Age of Company

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Novius, Andri. "FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU CORPORATE INTERNET REPORTING DALAM MENDUKUNG TRANSPARANSI KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." Fokus Ekonomi : Jurnal Ilmiah Ekonomi 14, no. 1 (June 30, 2019): 59–78. http://dx.doi.org/10.34152/fe.14.1.59-78.

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This study aims to examine the effect of Economic Growth, Ownership Structure, Company Size, Age of Listing, and Profitability on companies in implementing Corporate Internet Reporting (CIR). The data used in this study is secondary data in the form of data from various industry companies listed on the Indonesia Stock Exchange. The sample used by 21 companies was chosen by purposive sampling method with the research period from 2013 to 2015. The conclusion obtained is that the Economic Growth variable has a negative effect on the practice of financial reporting through the internet (Corporate Internet Reporting), the Ownership Structure variable does not affect the practice of financial reporting through the internet (Corporate Internet Reporting). Likewise the Age of Listing, and Profitability does not significantly influence the practice of financial reporting via the internet (Corporate Internet Reporting). Only company size variables that significantly influence the practice of financial reporting through the internet (Corporate Internet Reporting).

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Faux, Jeffrey. "Users of environmental financial information and aspects of company reporting." Interdisciplinary Environmental Review 4, no. 2 (2002): 89. http://dx.doi.org/10.1504/ier.2002.054007.

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Oncioiu, Ionica, Anca-Gabriela Petrescu, Florentina-Raluca Bîlcan, Marius Petrescu, Delia-Mioara Popescu, and Elena Anghel. "Corporate Sustainability Reporting and Financial Performance." Sustainability 12, no. 10 (May 24, 2020): 4297. http://dx.doi.org/10.3390/su12104297.

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In the past few decades, business performance has been approached from a multidimensional perspective, because a pro-active corporate sustainability reporting system for assessing the financial performance of an organization should at least address impacts at the organization and community levels, as well as the resulting associated social impacts. The purpose of this research was to identify the accessibility of corporate sustainability reporting instruments for Romanian managers and their role in increasing the financial performance of organizations. This study concludes that corporate social reporting indicators can be integrated into the reporting of the financial performance of a company and can transform sustainability into tangible value for all interested parties. In addition, the empirical results contribute to the understanding of corporate social responsibility practices; although being non-financial, these seem to be financially meaningful at a certain level after other financial factors are controlled for.

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Kim, Su-In, Heejeong Shin, and Hyejeong Shin. "Determinants Of The Use Of Special Purpose Companies (SPCs) On Pre- And Post-IFRS: Empirical Evidence From Korea." Journal of Applied Business Research (JABR) 33, no. 5 (August 30, 2017): 979–92. http://dx.doi.org/10.19030/jabr.v33i5.10020.

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We investigate which factors determine the use of a special purpose company (SPC) by a sponsoring company and whether those determinants differ before and after IFRS (International Financial Reporting Standards) adoption. Using financial data from Korean listed companies, our results indicate that use of an SPC is associated with financial reporting incentives (e.g., lowering leverage) and economic benefits (e.g., fundraising). However, the effect of leverage on the use of SPCs is not significant after the adoption of the IFRS. These results suggest that, although companies are generally motivated to use SPCs for both financial reporting and economic purposes, only economic motivation influences the use of SPCs after IFRS adoption. This implies that the regulation for reporting an SPC’s consolidated financial statement under IFRS plays a role in decreasing the use of SPCs for financial reporting discretion. We extend the prior literature on SPCs by documenting the effects of IFRS adoption on the determinants of the use of SPCs.

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Baladouni, Vahé. "FINANCIAL REPORTING IN THE EARLY YEARS OF THE EAST INDIA COMPANY." Accounting Historians Journal 13, no. 1 (March 1, 1986): 19–30. http://dx.doi.org/10.2308/0148-4184.13.1.19.

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The first archival period (1600–1663) of the (English) East India Company is marked by an absence of accounting materials. A small number of financial statements have escaped peril, however, and found their way to the India Office Library and Records in London. Of these, two are of singular interest. Along with related Company minutes, these statements are analyzed and interpreted in this paper. They shed some light on the reporting practices and concepts of the early years of the incorporated joint-stock company.

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Stefański, Marian. "REGULATIONS OF FINANCIAL LAW AS REGARDS FINANCIAL STATEMENTS." International Journal of Legal Studies ( IJOLS ) 5, no. 1 (June 30, 2019): 301–15. http://dx.doi.org/10.5604/01.3001.0013.3239.

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The financial statement of the business unit ends the work of the accounting department giving a preliminary view of the company's operations. The numbers and data included in it should be a reliable way to include all operations during the financial year of a unit. Thanks to financial reporting it is possible to translate accounting data into information necessary to manage the company and its assessment by external recipients.

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Boyle, Erik S., Melissa F. Lewis-Western, and Timothy A. Seidel. "Do Quarterly and Annual Financial Statements Reflect Similar Financial Statement Error in the Post-SOX Era?" Journal of Financial Reporting 6, no. 1 (March 1, 2021): 1–31. http://dx.doi.org/10.2308/jfr-2020-003.

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ABSTRACT The U.S. has invested substantial resources into the regulation and oversight of public-company financial reporting. While these investments should incentivize high-quality reporting among quarterly and annual financial statements, the sharp rise in public company auditor oversight may disproportionately benefit annual reports given the fiscal year-centric nature of audits. We compare the within company-year difference in financial statement error between quarterly and annual financial reports and examine how any difference changed following SOX. We find that pre-SOX error is lower for audited financial statements than for reviewed financial statements and that this difference increases following SOX. Additional tests suggest that elevated auditor oversight, rather than managerial incentives, is the impetus for the change. Despite regulatory investment designed to incentivize the production of high-quality quarterly and annual financial statements, the post-SOX difference in error between quarterly and annual financial statements appears to have increased. Data Availability: Data are available from public sources cited in the text. JEL Classifications: M41; M42.

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Mardiana, Ana. "Effect Ownership, Accountant Public Office, and Financial Distress to the Public Company Financial Fraudulent Reporting in Indonesia." Journal of Economics and Behavioral Studies 7, no. 2(J) (April 30, 2015): 109–15. http://dx.doi.org/10.22610/jebs.v7i2(j).568.

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This study empirically examine the influence of ownership, accountant public office and the financial distress on fraudulent financial reporting. The variables studied were foreign ownership, family ownership, accountant public office and the financial distress of public companies in Indonesia in 2009 to 2012. The research was conducted by quantitative methods using secondary data. Secondary data comes from a list of cases Bapepam-LK and the annual reports listed companies on the Stock Exchange. This population of study was company listed on the Stock Exchange, and then the samples were taken by purposive sampling criteria the company's corporate criteria sanctioned Bapepam-LK and the sanctions contained elements of fraud, including the non-financial corporate sector and have the data required in this study. At the end, the total sample of 64 companies that the company. This study uses logistic regression statistical tools as the dependent variable is a dummy variable (non-metric), while the independent variable is a variable mixture of metric and non-metric. The results show that the family ownership significantly affect financial reporting fraud but in the opposite direction because of the negative impact. Foreign ownership of a significant negative effect on fraudulent financial reporting. This indicates the greater ownership by the family, the lower the level of financial of fraudulent reporting accountant public office has no effect on fraudulent financial reporting. This occurs because both KAP Big Four and Small Firm have the same standards in Generally Accepted Accounting Principles (GAAP) in carrying out their duties as auditor. Financial distress negatively affects fraudulent financial reporting.

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Stončiuvienė, Neringa, and Danutė Zinkevičienė. "Comparative analysis of company performance result financial statements." Buhalterinės apskaitos teorija ir praktika, no. 15 (April 10, 2014): 30–42. http://dx.doi.org/10.15388/batp.2014.15.3.

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In the scientific literature there are researches presenting the comparison of the form of financial statements of business and public sector and non-profit organizations, however in Lithuania these issues have not been performed. Cross-cultural differences in national accounting and reporting create preconditions for a more detailed research in Lithuania. All this presupposes the need to evaluate pros and cons of different organizations, provides to look for commonalities between different sectorial reports. Proposals for presentation alignment of results of corporate and public sector and non-profit organizations are encountered in the literature, as well as proposals for application of different reporting formats. Detailed analysis of accounting and presentation of performance results in financial statements of business and public sector and non-profit organizations was carried out in this research. At first, it showed that all organizations prepare their performance reports on an accrual basis. The reports contain information both on results of organization's operating activity, and on financial and investment activities. Only the business organizations present information about special items. However, specifics of activities and aim to meet the different information needs of users determine that it is not appropriate to align the organization's performance reports.

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Oktriani, Megi, and Ulfi Maryati. "Analisis Perbedaan Kinerja Keuangan Perusahaan Antara Sebelum Dan Sesudah Berpartisipasi Dalam Indonesian Suistanabillity Reporting Awards (ISRA)." Akuntansi dan Manajemen 11, no. 1 (June 1, 2016): 38–63. http://dx.doi.org/10.30630/jam.v11i1.98.

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This study aims to test whether there are differences in corporate financial performance between before and after participating in ISRA. This study uses secondary data. The variables in this research are financial performance from profitability ratio that includes return on asset (ROA), return on equity (ROE), net profit margin (NPM). The sample of this research consist of 13 companies with purposive sampling method that is company which become participant of Indonesian Sustainability Reporting Awards consistently three consecutive year in 2007-2011 period. Data collection of research samples can be accessed through the company website and website National Center of Sustainability Reporting and the company publishes Annual Financial Reports in 2004-2014 that can be accessed through the company website. Hypothesis testing was done by paired sample t-test technique using IBM SPSS version 20 software. The result showed that there was no difference of company performance between before and after participated in Indonesian Sustainability Reporting Awards.

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Oktaviani, Anita, Hastutie Andriati, and Rudiawie Larasati. "Analisis Pengungkapan Faktor-Faktor Yang Mempengaruhi Penerapan Internet Financial Reporting (IFR) Sebagai Voluntary Disclosure Pada Tahun 2014-2018." JURNAL AKUNTANSI DAN KEUANGAN DAERAH 15, no. 2 (November 30, 2020): 87–97. http://dx.doi.org/10.52062/jakd.v15i2.1627.

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Abstract This study aims to test and analyze empirically the influence of company size, profitability, leverage, outside ownership, and systematic risk on internet financial reporting, an empirical study of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. In companies, the development of information technology, especially the internet very much used to facilitate various processes and activities of the company. The rapid use of the internet in the business world requires companies to use the internet for several company activities such as transactions, searching, or sharing information in hard-to-reach areas. This study uses a quantitative approach with the research population, namely companies included in the manufacturing sector listed on the Indonesia Stock Exchange in 2014, 2015, 2016, 2017, and 2018. Data on financial reports and annual financial reports can be obtained through access to www.IDX.co.id. The population in this study were 123 manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The number of samples used in this study was 29 company samples. The analysis technique used in this research is multiple linear regression in order to obtain a comprehensive picture of the relationship between the independent and dependent variables. Based on the results of this study, company size has no significant effect on internet financial reporting with a significant value of 0.550, profitability has a significant effect on internet financial reporting with a significant value of 0.000, leverage has a significant effect on internet financial reporting with a significant value of 0.001, outside ownership has a significant effect on internet financial reporting. internet financial reporting with a significant value of 0.034 and systematic risk has no significant effect on internet financial reporting with a significant value of 0.862. Keywords: Size firm; Profitability; Leverage; Outside ownership; Systematic risk; Internet financial reporting Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis secar empiris adanya pengaruh ukuran perusahaan, profitabilitas, laverage, outside ownership dan resiko sistematik terhadap internet financial reporting studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014 sampai 2018. Pada perusahaan, perkembangan teknologi informasi khususnya internet sangat dimanfaatkan untuk mempermudah berbagai proses kegiatan dan aktivitas perusahaan. Pesatnya penggunaan internet dalam dunia bisnis menuntut perusahaan untuk menggunakan internet pada beberapa aktivitas perusahaan seperti transaksi, mencari atau berbagi informasi pada wilayah yang sulit dijangkau. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi penelitiannya yaitu perusahaan-perusahaan yang termasuk dalam sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014, 2015, 2016, 2017 dan 2018. Data laporan keuangan dan laporan keuangan tahunan dapat diperoleh melalui akses ke www.idx.co.id. Populasi pada penelitian ini sebanyak 123 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Jumlah sampel yang digunakan pada penelitian ini sebayak 29 sampel perusahaan. Teknik analisa yang digunakan dalam penelitian ini adalah regresi linier berganda agar dapat memperoleh gambaran yang menyeluruh mengenai hubungan variabel independen dan variabel dependen. Berdasarkan hasil penelitian ini ukuran perusahaan tidak bepengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,550, profitabilitas berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,000, laverage berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,001, outside ownership berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,034 dan resiko sistematik tidak bepengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,862. Kata Kunci : Ukuran perusahaan, Profitabilitas, Laverage, Outside ownership, Resiko sistematik, Internet financial reporting.

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Ardianto, Hanif Putra, Iman Harymawan, Yuanita Intan Paramitasari, and Mohammad Nasih. "Financial Reporting Quality and Investment Efficiency: Evidence from Indonesian Stock Market." Economics and Finance in Indonesia 66, no. 2 (January 5, 2021): 112. http://dx.doi.org/10.47291/efi.v66i2.702.

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This study aims to analyze the impact of financial reporting quality on the investment efficiency of a company. The study uses 994 observations from companies listed on the Indonesia Stock Exchange (IDX) in three periods from 2013 to 2015. The findings suggest that higher financial reporting quality has a positive and significant relationship with investment efficiency. Furthermore, the tests were conducted on groups of companies experiencing underinvestment and overinvestment. It was found that higher financial reporting quality had a negative and significant relationship with companies experiencing overinvestment. The findings provide implications for investors in assessing investment management carried out by company.

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Bailey, Wendy J., and Kimberly M. Sawers. "In GAAP We Trust: Examining How Trust Influences Nonprofessional Investor Decisions Under Rules-Based and Principles-Based Standards." Behavioral Research in Accounting 24, no. 1 (December 1, 2011): 25–46. http://dx.doi.org/10.2308/bria-50071.

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ABSTRACT In this study, we investigate whether and how trust in our current, more rules-based financial reporting system and type of accounting standard affects nonprofessional investor decision making. In an experiment, 151 nonprofessional investors analyzed two companies that were economically identical except for a single underlying financial reporting difference that allowed one company to more positively report its financial results. By itself, the type of standard (rules-based, principles-based) did not affect investment choices or allocation decisions. However, when trust was considered, nonprofessional investors who are less trusting of our current financial reporting system chose to invest in a company with more positive financial results only when evaluating principles-based financial statements. Conversely, the type of standard did not affect investor decision making for nonprofessional investors who trust our current financial reporting system. These results have implications for standard setters as we move to a more principles-based accounting system. Data Availability: Available on request.

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Wulan, Mulyaning, Ilhamdi Ilhamdi, and Kunti Jeihan Qistiyah. "The Influence Of Aggressive Financial Reporting Of The Company Toward Aggressive Tax Reporting In Agricultural Companies." Agregat: Jurnal Ekonomi dan Bisnis 3, no. 2 (November 8, 2019): 167. http://dx.doi.org/10.22236/agregat_vol3/is2pp167-190.

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This study aims to determine the influence of aggressive financial reporting, ROA, DAR, and Size OF The Company toward Aggressive Tax Reporting (ATR) in agricultural companies listed in Daftar Efek Syariah (DES) during period 2013-2016. The sampling method is purposive sampling. The data analyzed using multiple regression for dated panel with significance level 5% (0,05). The choosing model test showed that model used in this study is the Fixed Effect Model (FEM). Simultaneously all independent variables from model had significant influence toward dependent variable (ATR). Partially aggressive financial reporting, ROA, and DAR that had significance influence toward ETR, while variable size had unsignificant influence. The research also showed that there is trade off between aggressive financial reporting and aggressive tax reporting.

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MYSAKA, Ganna, and Ivan DERUN. "INFLUENCE OF FINANCIAL STATEMENT DATA ON FORMATION OF THE COMPANY’S MARKET VALUE." Economy of Ukraine 2018, no. 5 (May 10, 2018): 35–48. http://dx.doi.org/10.15407/economyukr.2018.05.035.

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One of the sources of information used in the process of making managerial decisions is public financial reporting of corporations. On its basis, the company’s financial condition, business reputation and investment attractiveness are assessed. Indicator of the latter is result of a comparison of the market value of the company with its estimate, which is presented in financial statements. Since, with the help of existing accounting methods, it is not possible to adequately form information on market value in financial statements, the effectiveness of investment decision depends essentially on a model used to evaluate the components when preparing the financial statements. To determine the influence of financial reporting indicators on the market value of the company, financial statements of 44 transnational corporations reporting by IFRS / IAS (19 enterprises) and by US GAAP (25 enterprises) in 2014–2016 were researched using the multi-factor regression with panel data. The authors found that, depending on the financial reporting framework (US GAAP or IFRS / IAS), the market value of the company is sensitive to various indicators presented in its reporting. The article substantiates the assumption that this is due to different degrees of application of the model of objects valuation at fair value within the specified accounting systems. The authors conclude that extended application in the current accounting of asset valuation at fair value increases the informational value of financial statements of issuers of securities for professional stock market participants.

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Achmad, Tarmizi, and Imang Dapit Pamungkas. "Fraudulent Financial Reporting Based of Fraud Diamond Theory: A Study of the Banking Sector in Indonesia." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 4, no. 2 (April 17, 2019): 135–50. http://dx.doi.org/10.34204/jiafe.v4i2.1112.

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The research aims to analyse whether external pressure, financial stability, financial targets, ineffective monitoring, rationalization and capability effect on fraudulent financial reporting. The population this study is banking company listed on the Indonesia Sctock Exchange with a total sample of 87 banking companies in 2011-2016. Based on the results of research using regression analysis, only external variables of incentive and financial targets have a positive effect on fraudulent financial reporting. Meanwhile, financial stability and capability have a negative impact on fraudulent financial reporting. Further, other variables such as ineffective monitoring and rationalization do not affect fraudulent financial reporting.

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Tri Wahyuono, Bambang, Fetri Setyo Liyundira, and Inud Danis Ikhwan Meranti. "THE IMPRESSION OF PROFIT QUALITY AGAINST TIMELINESS IN FINANCIAL REPORTING." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 4, no. 1 (January 31, 2020): 16–20. http://dx.doi.org/10.30741/assets.v4i1.560.

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The purpose of this study was to determine the effect of the profitability and size of the company on the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The data used in this study are secondary, in the form of company annual reports. The number of companies studied was 115 companies within a period of 3 years, resulting in 345 samples. This type of research is quantitative research. Where this study uses data collection methods and processes them then tested to describe the hypotheses that have been set. The selection of a sample is to use certain criteria. Data were analyzed using multiple linear regression. Based on the test results show that the profitability and size of the company significantly influence the timeliness. The test results showed that 7.1% of the variation in timeliness was explained by variations in the independent variables, namely ROA and SIZE. At the same time, the remaining 92.9% is explained by other variables not included in this research model.

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Anggraini, Anita, and Mulyaning Wulan. "Faktor Financial -Non Financial Dan Tingkat Pengungkapan Islamic Social Reporting (ISR)." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 3, no. 2 (March 6, 2019): 161–84. http://dx.doi.org/10.35836/jakis.v3i2.35.

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This study examines financial factors namely Size, Profitability and Leverage as wellas non-financial factors, namely Industrial Type and Size of Board of Commissionerthat affect the level of disclosure of ISR. ISR (Islamic Social Reporting) is an index ofsocial responsibility disclosure in accordance with Islamic principles. For users ofcorporate reports that Muslims, disclosure of social responsibility is a form ofaccountability to Allah and is also used as one of the sources of information taken intoconsideration. Therefore, the object of observation in this study is Jakarta IslamicIndex (JII), which is an index that describes Islamic stocks in Indonesia. The results ofthis study demonstrate that the Company Size, Profitability, Leverage, Industry Type,and Size of Board of Commissioners has a significant positive effect on the level ofdisclosure of ISR

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Jensen, Robert E., and Jason Zezhong Xiao. "Customized Financial Reporting, Networked Databases, and Distributed File Sharing." Accounting Horizons 15, no. 3 (September 1, 2001): 209–22. http://dx.doi.org/10.2308/acch.2001.15.3.209.

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We analyze the relation between customization and standardization in corporate financial reporting. We argue that “Customization Around a Standard Report” (CASR) is a promising approach to financial reporting. Under this approach, the prevailing general purpose report serves as a benchmark, upholds information credibility, maintains information comparability, and satisfies users' common information needs while the added customization meets users' different information and presentation requirements. CASR will be less effective if implemented by the reporting company alone. To be more effective, CASR should be undertaken jointly by the reporting company, the information intermediary, and the end user. Such joint CASR could be implemented in a peer-to-peer networking environment where databases from primary financial data sources, such as reporting companies, and secondary reports from certified financial analysts are networked and shared. Such an environment will create an enormous demand for both customization and standardization. We predict that networking and file sharing in this way will greatly enhance opportunities for assurance services to add legitimacy and selectivity to an overwhelming menu of customization options that will one day be available online.

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Dagilienė, Lina, and Rūta Nedzinskienė. "An institutional theory perspective on non-financial reporting." Journal of Financial Reporting and Accounting 16, no. 4 (December 3, 2018): 490–521. http://dx.doi.org/10.1108/jfra-06-2016-0054.

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Purpose The paper aims to explore the impact of institutional factors on non-financial reporting in the Baltic countries. The vast majority of research in the scientific literature references practices of sustainable disclosures in developed countries with a focus on legal factors and their effect on corporate reporting. Meanwhile, there is a lack of in-depth empirical data for identifying correlations between institutional (mandatory, normative and company-specific) factors and non-financial reporting in developing countries. Design/methodology/approach The theoretical framework of neo-institutional theory was applied to explore how the external environment affects practices of non-financial reporting in developing countries. The approach used in the paper is quantitative. Findings The research results reveal that if companies are likely to disclose voluntarily one of non-economic aspects in their reports, they are also likely to disclose more about the other non-economic issues. However, no significant correlations were detected between the disclosure of voluntary (non-economic) and mandatory (economic) aspects. Mandatory factors promote both – economic and non-economic reporting – while normative and company-specific factors promote non-economic reporting more. Practical implications The authors contribute to the foreign investors and practitioners by helping to better understand corporate non-financial reporting practices in post-communistic countries. Originality/value The research adds to the growing body of research on non-financial reporting practices with particular reference to the developing Baltic context. This study also contributes to scientific literature by exploring the impact of different institutional factors to non-financial reporting in developing countries.

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Marín Andreu, Laura, and Esther Ortiz-Martínez. "Non-financial information of Spanish companies and financial evolution." Social Responsibility Journal 14, no. 4 (October 1, 2018): 782–801. http://dx.doi.org/10.1108/srj-08-2017-0145.

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Purpose The purpose of this paper is to study the evolution of the non-financial information reporting in Spain and evaluate if it is related to the financial evolution of the companies. Design/methodology/approach Sustainability reporting has been studied based on the Global Reporting Initiative (GRI) standards. The sample gathers Spanish large firms listed on the IBEX 35 in 2010. The period of the analysis covers six years, from 2010 to 2015. Findings The main results are that almost every company applies the GRI standards to the reports. The common is to apply limited or moderated assurances to the reports and ask for the insurance of the “big four.” The reporting is evolving from specific corporate social responsibility reports to the integrated reports which join financial and non-financial performances. The evolution of the earning per share and dividend per share (DPS) of the companies is moderately related with the sustainable reporting and highlights the positive relationship between the last GRI version, the combination level of assurance and the use of engineering firms with the financial evolution, mainly DPS. Originality/value The most important contribution of this paper is to add some extra information to the relationship between non-financial information and financial features of the companies, and in the case of Spain, where there are not so many previous studies and it is an important benchmark in Europe.

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Journal articles on the topic 'Libyan; Company; Financial reporting'

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