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Journal articles on the topic 'Notes to annual financial statements'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Zadorozhnyi, Z. M., and V. Yasyshena. "Intangible Assets Accounting and Reporting Issue." Marketing and Management of Innovations, no. 4 (2019): 182–93. http://dx.doi.org/10.21272/mmi.2019.4-15.

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The article examines the views of foreign economists on the importance of the impact of intangible assets (IA) and goodwill on business. The main purpose of this study is to improve and develop approaches of accounting for IA and goodwill, reflecting them in the financial and management reporting. The systematization of literary sources and the study of regulatory documents showed that there were several problematic issues related to the accounting and reporting of IAs and goodwill that needed elaboration and clarification. The urgency of solving this scientific problem lies in the fact that d

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2

Fenyves, Veronika, Tibor Tarnóczi, and Ildikó Orbán. "Application of text mining in analysing notes to financial statements: A Hungarian case." JOURNAL OF INTERNATIONAL STUDIES 17, no. 3 (2024): 205–25. http://dx.doi.org/10.14254/2071-8330.2024/17-3/11.

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Company stakeholders must have reliable and accurate information about the companies falling into their sphere of interest. In Hungary, one of the key sources of information for company stakeholders is the financial statements and related explanations, which are included in the notes of the financial statements (notes). This study used text mining to analyse the Hungarian annual financial statements notes for 2017, 2019 and 2021. The selection of the notes was based on the proportions of each sector in the national economy. The research analysed 28,700 company notes annually, totalling 86,100

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3

Roy, Brazendra Nath, and Purbasha Dash. "Importance of Several Components of Annual Report to the Investors: A Study on the Northern Part of Bangladesh." International Journal of Business, Economics, and Social Development 4, no. 4 (2023): 348–54. http://dx.doi.org/10.46336/ijbesd.v4i4.532.

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This study examines the perceived usefulness of several components of the annual reports in the decision-making process of investors in making investment decisions. Corporations provided their financial information i.e financial result, financial conditions, and distributions to shareholders etc. to the users through corporate annual report. The main objective of the study is to measure the level importance of the several parts of annual report in providing useful information to the investors. A well-organized questionnaire was used to collect data from the respondents. Descriptive statistics,

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Azli, Mohd Noor. "Perceptions of Auditors in Malaysia on the Important Items of Internet Financial Reporting." Journal of Education and Vocational Research 4, no. 5 (2013): 146–58. http://dx.doi.org/10.22610/jevr.v4i5.113.

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This study investigates the perceptions of auditors regarding the important items in the disclosure of content and presentation dimension that can be used to describe the level of internet financial reporting (IFR). Questionnaires were distributed to 100 auditors. A total of 40 questionnaires were completed and returned, giving a response rate of 40 percent. From the survey, it was found that the five most important items in the content dimension are income statement of current year, income statement of past years, cash flow statement of current year, notes to financial statements of current y

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Herasymenko, Olha. "НАДАННЯ КОРИСНОЇ ІНФОРМАЦІЇ ПРО МУЗЕЙНІ ПРЕДМЕТИ У ФІНАНСОВІЙ ЗВІТНОСТІ СУБ’ЄКТА ДЕРЖАВНОГО СЕКТОРУ". PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT, № 4(20) (2019): 442–50. http://dx.doi.org/10.25140/2411-5215-2019-4(20)-442-450.

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Within the article, approaches to the selection, placement and organization of information about museum objects in order to display or disclose it in the financial statements are formed. Usefulness of this information is evaluated and the author's approach to the recognition of museum objects is grounded. The necessity to amend F. No. 1-ds “Balance” by means of introducing it to Section “Non-Financial Assets” of the Article “Heritage Assets”, F.No.5-ds "Notes to the Annual Financial Statements" through the introduction of an additional section "Heritage Assets", as well as clarifications to fi

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6

Kazak, Oksana O., and Mariana O. Sulyma. "THE IMPACT OF EVENTS AFTER THE REPORTING DATE ON THE FINANCIAL POSITION AND PERFORMANCE OF BANKS." Academic Review 1, no. 60 (2024): 80–92. http://dx.doi.org/10.32342/2074-5354-2024-1-60-6.

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Banks maintain their accounting records and prepare financial statements in accordance with IFRS. Annual financial statements are a set of reports that characterize the financial position, results of the bank’s operations, cash flows and changes in equity for the year. It is interesting to note that the end of the reporting period is only the beginning of the stage of preparation and disclosure of financial statements. After all, in addition to the reporting date and the date of disclosure of the annual financial statements, which are known to the general public, there is a whole list of dates

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Abhishek, N. "An Empirical Analysis of Impact of XBRL on Quality of Financial Reporting in India." Technium EconomiA 1 (February 18, 2024): 1–10. http://dx.doi.org/10.47577/economia.v1i.10678.

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The efficient and effective communication of business and financial information to end-users helps to get clear insights on the business outlook and assists them in making timely decisions. Financial reporting acts as a vehicle to disseminate the financial information of the business to various interested parties by communicating operating and financial information through financial statements, notes to financial statements and other footnotes in the annual report. Nowadays stakeholders of the business are more expecting both financial and non-financial information to be communicated in a sing

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8

Szekeres, Alexandra, and Angelika Dienes. "Consolidated financial statements in light of the Hungarian regulations and the IFRS standards." Competitio 23, no. 1-2 (2025): 75–93. https://doi.org/10.21845/comp/2024/1-2/4.

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Companies today have diverse relationship systems. In a legal sense, individual companies exercising influence on each other engage in significant transactions with each other during their operations. Market participants require knowledge of the financial, monetary, and income status of these corporate groups. Therefore, in addition to individual annual reports, it is also important to prepare consolidated financial statements that present the group as a single entity, following either national or international accounting standards. In our study, the legal background of consolidation will be p

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9

Fenyves, Veronika, Dóra Kerezsi, Éva Bácsné Bába, Krisztina Dajnoki, Zoltán Bács, and Tibor Tarnóczi. "Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities." Economica 10, no. 2 (2020): 61–66. http://dx.doi.org/10.47282/economica/2019/10/2/4089.

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In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipulations of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate in

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Fenyves, Veronika, Dóra Kerezsi, Éva Bácsné Bába, Krisztina Dajnoki, Zoltán Bács, and Tibor Tarnóczi. "Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities." Economica 10, no. 2 (2020): 61–66. http://dx.doi.org/10.47282/economica/2019/10/2/4089.

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In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipulations of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate in

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11

Sari, Rika Alfita, and Efni Cerya. "Analisis Perbandingan Kesehatan Bank Sebelum dan Selama Masa Pandemi Covid-19 Mengggunakan Metode RGEC Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia." Jurnal Salingka Nagari 2, no. 1 (2023): 298–308. http://dx.doi.org/10.24036/jsn.v2i1.104.

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This study aims to compare the health of banks before and during the COVID-19 pandemic using the RGEC method on banks listed on the Indonesia Stock Exchange. This research is included in quantitative research with comparative analysis. By using the SPSS 25 program, I process data from the annual financial statements and notes to financial statements obtained from the website www.idx.com. This research uses Pairet Sample T-test analysis. The results of this study indicate that there is no significant difference between bank health and the NPL and CAR ratios, but significant differences in the L

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GADENNE, DAVID, and MONIR ZAMAN. "STRATEGIC ENVIRONMENTAL MANAGEMENT ACCOUNTING: AN EXPLORATORY STUDY OF CURRENT CORPORATE PRACTICE AND STRATEGIC INTENT." Journal of Environmental Assessment Policy and Management 04, no. 02 (2002): 123–50. http://dx.doi.org/10.1142/s1464333202000954.

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This paper investigates the current state of corporate Australia's environmental management accounting practices and environmental management accountants' perceptions of how environmental management accounting information should be accounted for and reported in the annual report of an environmentally sensitive corporation. The results indicate that many Australian companies have not yet developed a holistic approach to environmental costing, and that environmental management accountants believe that environmentally induced costs and expenses should be reported as notes to financial statements,

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Hyży, Maciej. "Impact of the COVID-19 pandemic on the financial results of selected companies in the development and automotive industries." Zeszyty Teoretyczne Rachunkowości 47, no. 1 (2023): 39–54. http://dx.doi.org/10.5604/01.3001.0016.2906.

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Purpose: The article aims to assess whether the COVID-19 pandemic has affected the financial results of selected companies in the development and automotive industries in Poland. Methodology/research approach: The research looked at individual and consolidated annual reports of companies listed on the Warsaw Stock Exchange, covering the real estate and automotive sectors. All (seven in total) annual stock exchange reports of companies listed on the stock exchange from the automotive sector were examined. Furthermore, in the real estate sector (29 out of 29), annual reports of companies listed

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14

Toit, Elda du, and Frans N. S. Vermaak. "Characteristics of companies with a higher risk of financial statement fraud: Five case studies." Risk Governance and Control: Financial Markets and Institutions 5, no. 1 (2015): 77–87. http://dx.doi.org/10.22495/rgcv5i1c1art1.

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Various characteristics can be observed in the financials and the behaviour of companies engaging in accounting irregularities. This article explores the usefulness of such characteristics by analysing the financial statements of five companies accused of alleged accounting irregularities. The analysis involves quantitative and qualitative analyses for each of the companies, compared to a relevant control sample. The quantitative study consisted of financial statement analyses. The qualitative study involved an analysis of the narrative reports that form part of the published annual report. Ni

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Morrone, Carla, Maria Teresa Bianchi, and Anna Attias. "A New Approach for Proper Reporting of Pension Benefit Obligations in the Financial Statements of “Old Funds” for Professionals." International Business Research 13, no. 8 (2020): 117. http://dx.doi.org/10.5539/ibr.v13n8p117.

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In this paper, we focus on the disclosure of pension liabilities for entities referred to in Italian Legislative Decree 30 June 1994 no. 509 (also called &ldquo;old funds&rdquo; for professionals), which is crucial for a suitable communication. After illustrating the limits of current statutory financial statements&rsquo; in relation to the information they provide on pension benefit obligations, we propose three potential solutions to bridge the gap. Each of these proposals helps ensure the completeness and clarity of financial reporting and improves upon the informational capacit

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16

Jung, Woo June, Jae Won Yoon, and Jun Yong Shim. "A Study on the Countermeasures for the Establishment of XBRL(eXtensible Business Reporting Language)." Academic Society of Global Business Administration 19, no. 6 (2022): 64–105. http://dx.doi.org/10.38115/asgba.2022.19.6.64.

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This study aims to provide a reasonable basis for the feasibility of introducing XBRL based on a review of prior studies on the usefulness of XBRL and a correlation between IFRS and XBRL disclosures to facilitate financial statements disclosure using the XBRL. In addition, by comparing the current status of the introduction of XBRL in major countries, an applicable improvement plan in Korea is derived. Prior studies on the usefulness of XBRL argue that financial statement information structured by the introduction of XBRL has a low possibility of error and earnings management, and high conveni

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Kurniawan Sarototonafo Zai, Dedi Irawan Zebua, and Serniati Zebua. "Analysis of The Implementation of Government Accounting System in The District Office of North Gunungsitoli." Equivalent : Journal of Economic, Accounting and Management 3, no. 1 (2024): 196–204. http://dx.doi.org/10.61994/equivalent.v3i1.678.

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The purpose of this study is to find out how the government accounting system is implemented at the Gunungsitoli Utara District Office. The population is the financial report at the Gunungsitoli Utara District Office in 2023. The sample taken in this study is the financial report at the Gunungsitoli Utara District Office in 2023. The data analysis technique uses a qualitative descriptive method. Based on the results of the study on the preparation of annual financial reports, the Gunungsitoli Utara District Office has prepared its annual financial report in accordance with Government Regulatio

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Царук, Василь Юрійович. "Development of notes to annual financial statements in the system of information provision of corporate governance." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(45) (May 19, 2020): 102–7. http://dx.doi.org/10.26642/pbo-2020-1(45)-102-107.

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Wheeler, Stephen W., Sandra J. Cereola, and Timothy J. Louwers. "The Impact of Auditor Association on Client Multi-Venue Disclosure Transparency." Current Issues in Auditing 8, no. 2 (2014): A1—A9. http://dx.doi.org/10.2308/ciia-50811.

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SUMMARY: We investigate the issue of duplicate disclosures of a common accounting issue in audited financial statements and the unaudited Management Discussion and Analysis (MD&A) sections of annual 10-K filings. We do so to address whether the degree of auditor association with client public disclosures affects the transparency of these disclosures. Despite different, but similar, disclosure criteria for the two venues, we note significantly lower disclosure frequencies for presumed LIFO liquidations in the MD&A than in the financial statement footnotes. Furthermore, none of the audit

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Dombrovskaya, E. N. "Disclosure of information in accounting (financial) statements taking into account risk factors." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 1, 2021): 14–24. http://dx.doi.org/10.33920/med-17-2105-02.

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The article discusses the specifics of information disclosure in the accounting (financial) statements of organizations, taking into account the changes in a number of PBUS introduced by Order of the Ministry of Finance of the Russian Federation No. 287n of 27.11.2020. The problems of the article are relevant in the context of the preparation of annual reports and the need to form explanations to it, taking into account the requirements of regulatory documents. The amendments significantly limited the disclosure requirements in the financial statements. The amount of information disclosed depe

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Haverty, John L. "China Eastern Airlines: People's Republic of China Accounting Standards, International Financial Reporting Standards, or U.S. Generally Accepted Accounting Principles?" Issues in Accounting Education 22, no. 4 (2007): 685–708. http://dx.doi.org/10.2308/iace.2007.22.4.685.

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China Eastern Airlines, headquartered in the People's Republic of China, has been listed and traded on the New York Stock Exchange since 1997. In its 2005 annual report, China Eastern Airlines presents two sets of financial statements: one prepared under People's Republic of China accounting regulations, and a second set prepared under International Financial Reporting Standards. In addition, as a listed company on the New York Stock Exchange, China Eastern Airlines files Form 20-F with the United States Securities and Exchange Commission. This filing includes a limited reconciliation of net i

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Rakibul, Islam, Azmir Sharif Md., and Islam Shamima. "Corporate Financial Reporting Practices in manufacturing companies of Bangladesh in the light of International Accounting Standards (IAS): Study on Advanced Chemical Industries ltd." International Journal of Science and Business 3, no. 6 (2019): 71–86. https://doi.org/10.5281/zenodo.3514281.

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International Accounting Standards (IAS) is adopted in Bangladesh by the named Bangladesh Accounting Standards (BAS). Most of the BAS are being vastly using in manufacturing sectors of Bangladesh. This study attempts to find out the application of IAS and how much was it complied according to the standards. By analyzing the annual reports of the sample manufacturing company, it was found that the company was complied and acknowledged in the financial statements. It also disclosed detailed information in the notes. To prepare this analytical report only secondary data were used. Among the sourc

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Maroun, Warren, and Robert Garnett. "The Transnet pipeline case study." Emerald Emerging Markets Case Studies 4, no. 7 (2014): 1–11. http://dx.doi.org/10.1108/eemcs-01-2014-0009.

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Subject area Financial reporting. Study level/applicability Postgraduate (honours and masters in financial reporting). Case overview Transnet is the utility company responsible for, inter alia, the operation, construction and management of South Africa's fuel pipeline infrastructure. The company is wholly owned by the South African Government and prepares its financial statements in compliance with International Financial Reporting Standards (IFRS). One of Transnet's capital projects involves the construction of an upgraded multi-fuel pipeline. The expected costs of construction ballooned from

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Cherian, Jacob, Muhammad Safdar Sial, Dang Khoa Tran, Jinsoo Hwang, Thai Hong Thuy Khanh, and Mansoor Ahmed. "The Strength of CEOs’Influence on CSR in Chinese listed Companies. New Insights from an Agency Theory Perspective." Sustainability 12, no. 6 (2020): 2190. http://dx.doi.org/10.3390/su12062190.

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This study examined the strength of CEOs’ influence on CSR in Chinese listed companies. The companies chosen belonged to the non-financial sector and were listed in the Shanghai stock exchange from 2010 to 2019. The data was extracted from audited annual reports of companies including the director’s report, chairman’s statements, and notes to financial statements. We applied OLS regression as a baseline methodology to determine the extent and impact of CEO power on CSR disclosures. The results indicated significantly negative relationship between the CEOs’ power and CSR disclosure. Our results

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Bezruchuk, Svіtlana L., and Liudmyla P. Petryshyn. "Changes in the Quality of Financial Statements During the Wartime." Business Inform 7, no. 558 (2024): 355–62. http://dx.doi.org/10.32983/2222-4459-2024-7-355-362.

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The aim of the article is to study the impact of martial law on ensuring the quality of accounting information in the context of wartime in order to provide recommendations for its improvement. It is determined that the quality of financial statements increases especially under martial law, but the issues of ensuring the quality of accounting information are not sufficiently resolved both at the theoretical and practical levels. The article analyzes the impact of hostilities on the quality of reporting. A direct analysis of literary sources made it possible to identify the main factors that in

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N, Abhishek, Ashoka M L, Ambrish Singh, Parameshwara, and Divyashree M S. "DIGITAL BUSINESS REPORTING IS A KEY TO ENHANCE FINANCIAL REPORTING QUALITY – AN XBRL PERSPECTIVE." International Journal of Research -GRANTHAALAYAH 10, no. 8 (2022): 188–99. http://dx.doi.org/10.29121/granthaalayah.v10.i8.2022.4797.

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Communication of high-quality business and financial information to decision-makers helps to get clear insights on the business outlook and assists them in making timely decisions. Financial reporting acts as a media to disseminate the information of the business to various interested parties by providing operating and financial insights through financial statements, notes to accounts and other footnotes and narratives in the Annual Business Report (ABR). Today stakeholders of the business are very keen in getting both financial and non-financial information in a single report i.e., ABR. There

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Busra, Busra, Yuli Anisah, Yeni Irawan, Syarifudin Syarifudin, and Hayatun Nufus. "The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia." Oblik i finansi, no. 2(100) (2023): 147–52. http://dx.doi.org/10.33146/2307-9878-2023-2(100)-147-152.

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Measuring financial performance by analyzing factors affecting profit is an important component of financial management. The role of profit in Sharia banking is not only limited to determining good or bad financial performance but also determines how much tax must be paid by bank to the state. Taxes for the government are a source of income but for Sharia bank a tax expenditure is a cost that will reduce the profit account in the income statement. This study aims to determine the effect of deferred tax and tax-to-book ratio on financial performance of the Sharia Commercial Banks in Indonesia.

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Anna, Hevchuk, and Shevchuk Liudmyla. "Development of information supplement of reporting forms as an effective way of business management." Technology Audit and Production Reserves 5, no. 4(61) (2021): 6–14. https://doi.org/10.15587/2706-5448.2021.240653.

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<em>The object of research is the information support of settlement operations as an effective way of business management to minimize risks and their consequences in the agricultural sector in today's global economy. This study is due to the lack of accounting practices, namely the low informativeness of reporting forms for business management, which needs to be improved in terms of settlement operations, which should be aimed at the efficient use of resources by agricultural companies.</em> <em>The analysis of the current state of reporting as information support of business management ca

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Raditiningsih, Sri, Dharu Harjuno, Dina Vitarani, and Rimi Gusliana Mais. "Analisis penerapan PSAK 1 tentang penyajian laporan keuangan pada perusahaan konstruksi." Akuntansiku 4, no. 1 (2025): 12–21. https://doi.org/10.54957/akuntansiku.v4i1.1295.

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This study aims to evaluate the application of PSAK 1 at PT Adhi Karya (Persero) Tbk. The research focus includes analyzing the structure of financial statements and grouping important elements such as assets, liabilities, revenues, and expenses. This research uses a qualitative descriptive method with a content analysis approach to the company's annual report and financial statements. The results showed that the financial statements of PT Adhi Karya (Persero) Tbk have been prepared in accordance with PSAK 1, which includes transparency, relevance, and comparability of information. However, th

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Shcherbakova, N. A., and V. A. Shcherbakov. "RATING SYSTEM OF FINANCIAL EFFICIENCY OF INDUSTRIAL ENTERPRISES IN PROVIDING THE SUSTAINABILITY OF THE RUSSIAN ECONOMY." Economics Profession Business, no. 4 (December 10, 2021): 111–17. http://dx.doi.org/10.14258/epb202161.

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The article shows the necessity and importance of forming a rating of financial performance of companies. The goals and problems of rating companies according to the criterion of financial efficiency are formulated. The indicator (Tobin’s coefficient) used in world practice for rating companies in terms of financial efficiency is presented and an algorithm for its calculation in relation to the peculiarities of Russian financial statements is presented. The financial performance rating is based on the methodology for assessing the company’s value. The main inaccuracies that are present in the

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CRUCEAN, Andreea Claudia, and Camelia-Daniela HATEGAN. "Effects of the Covid-19 Pandemic Estimated in the Financial Statements and the Auditor`s Report." Audit Financiar 19, no. 161 (2021): 105–18. http://dx.doi.org/10.20869/auditf/2021/161/001.

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The COVID-19 pandemic had a significant impact on all aspects of life, but also on the financial reporting of companies and on the activity of auditors. The paper aims to highlight the importance of reporting in the financial statements the subsequent events caused by the COVID-19 pandemic, but also of the aspects that can significantly influence the going concern of companies' activities, respectively how these effects can cause changes in the quality of audit services. The study was conducted on a sample of 60 companies listed on the Bucharest Stock Exchange, analyzing the components of the

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Yoon, Yangin. "A Review of the Financial Disclosure on the Carbon Credits and Emission Liabilities." Korean Accounting Information Association 23, no. 2 (2023): 1–26. http://dx.doi.org/10.29189/kaiajfai.23.2.1.

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[Purpose] This study aims at providing the implications and the improvements of the financial disclosure of the carbon emissions and the carbon credits. [Methodology] This paper reviews the current financial disclosure of the companies which have large quantities of carbon emissions from accounting users’ perspectives. This study covers financial disclosures, including financial statements and their notes on their annual and quarterly reports. [Findings] This paper documents the gaps between the K-GAAP and the current disclosure practice. There is inconsistency between the carbon c

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Zulkepli, Salehah Zafirah. "Voluntary zakat disclosure of Islamic banks in Malaysia." Journal of Emerging Economies and Islamic Research 11, no. 3 (2023): 21–35. https://doi.org/10.24191/jeeir.v11i3.21774.

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The primary objective of this paper is to scrutinize the voluntary zakat disclosure practices and the methods employed for zakat computation within Islamic banks in Malaysia. Additionally, the study aims to explore the relationship between zakat disclosure and specific characteristics, including the amount of zakat, the size of the bank, and profitability. The methodology involves an initial content analysis of the annual reports of 17 Islamic banks in Malaysia. The findings highlight the prevalent use of the Adjusted Growth Method as the primary approach to zakat computation by Islamic banks.

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TÖRÖK, Réka Melinda. "AN EXPLORATORY ANALYSIS OF ACCOUNTING ESTIMATES DISCLOSURE PRACTICES. THE CASE OF ROMANIAN PRIVATE LISTED COMPANIES." Annals of the University of Oradea. Economic Sciences 33, no. 1 (2024): 361–69. http://dx.doi.org/10.47535/1991auoes33(1)040.

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The research aimed to identify and evaluate the level of disclosure of accounting estimates in the annual reports of companies listed on the Bucharest Stock Exchange (BVB) on the premium segment. Excluding the banking sector and suspended companies from the total premium companies, 55 companies were identified in the sample. The companies' annual reports for 2018-2022 were analyzed to identify accounting estimates and any changes in these estimates. For each business, a score of 1 was assigned for changes in estimates and 0 for non-change. Using qualitative research methods, the set of data on

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Budrionytė, Ramunė. "The disclosure of information about organization social responsibility in financial statements: benefits and opportunities." Buhalterinės apskaitos teorija ir praktika, no. 15 (April 10, 2014): 63–75. http://dx.doi.org/10.15388/batp.2014.15.6.

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One of this time distinguishing features - business and government organizations assume a greater social responsibility. Businesses and public organizations leaders have identified, that an understanding of social responsibility and social activity opens up a favourable business prospects, increase competitive advantage and, ultimately, ensures greater prestige and profits for the company. However, up to now, the concept of social responsibility is not an unambiguous assessment - this is determined by the different treatment in organizations goals. The social responsibility measures prov

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Hevchuk, Anna, and Liudmyla Shevchuk. "Development of information supplement of reporting forms as an effective way of business management." Technology audit and production reserves 5, no. 4(61) (2021): 6–14. http://dx.doi.org/10.15587/2706-5448.2021.240653.

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The object of research is the information support of settlement operations as an effective way of business management to minimize risks and their consequences in the agricultural sector in today's global economy. This study is due to the lack of accounting practices, namely the low informativeness of reporting forms for business management, which needs to be improved in terms of settlement operations, which should be aimed at the efficient use of resources by agricultural companies. The analysis of the current state of reporting as information support of business management calculations is car

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Aldahray, Ayman. "Notes Readability and Discretionary Accruals." Revista de Contabilidad 27, no. 2 (2024): 229–38. http://dx.doi.org/10.6018/rcsar.459281.

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Narrative disclosures should help external users to better understand managerial discretionary accruals. However, both narrative disclosures and accruals earnings are subject to managerial discretion. This study investigates the relationship expected between earnings management, as gauged by discretionary accruals (DA), and readability, as measured by the Fog Index (Li, 2008). Prior studies investigate the relationship in terms of the readability of the management discussion and analysis (MD&A) which is not directly related to the disclosure of accruals estimation and is also not an audite

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KONONENKO, A.I. "Actual aspects of financial analysis of the activities of enterprises under martial law in Ukraine." Market Relations Development in Ukraine №7-8(254-255)2022 152 (November 15, 2022): 93–101. https://doi.org/10.5281/zenodo.7323358.

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The subject of the research is the theoretical and practical aspects of determining the mechanism for conducting financial analysis at Ukrainian enterprises during martial law. The aim of the research is to study the regulatory framework that determines the features of financial analysis of the activities of enterprises in the conditions of martial law in Ukraine. Research methods. In the process of writing the article, general scientific and special methods for studying economic phenomena and processes were used, which are inherent in the study of financial analysis of the activities of enter

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Ehalaiye, Dimu, Mark Tippett, and Tony van Zijl. "The impact of SFAS 157 on fair value accounting and future bank performance." International Journal of Accounting & Information Management 28, no. 4 (2020): 739–57. http://dx.doi.org/10.1108/ijaim-11-2019-0135.

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Purpose The purpose of this paper is to investigate whether levels-classified fair values of US banks based on SFAS 157: Fair Value Measurements, as recognised in the quarterly financial statements of the banks over the period from 2008 until 2015, have predictive value in relation to the banks’ future financial performance measured by operating cash flows and earnings over a three-quarter horizon period. In addition, we consider whether the global financial crisis (GFC) impacted the relationship between SFAS 157–based levels‐classified fair values and bank future financial performance. Design

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Uglava, Diana. "ACCOUNTING AND FINANCIAL REPORTING ISSUES OF PENSION FUNDS IN GEORGIA." Economic Profile 18, no. 1(25) (2023): 18–24. http://dx.doi.org/10.52244/ep.2023.25.10.

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In Georgia, A pension fund includes pension contributions made by employers, employees, the government, as well as any investment returns, gains or losses accrued on pension assets. The amount of accumulated funds depends on the amount of individual contributions, the profit of the fund and the number of participants. The pension system is a source of long-term financial resources, which contributes to the development of the capital market, the latter having a positive effect on the country's economy. Implementation a private pension system in our country is the most optimal decision, which wi

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Mardiana, Ana, Paulus Tangke, and Angel Excella Virghita. "THE INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY VALUE WITH CORPORATE GOVERNANCE AS A MEDIATION VARIABLE." SIMAK 20, no. 01 (2022): 163–85. http://dx.doi.org/10.35129/simak.v20i01.330.

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The purpose of this study is to investigate the effect of intellectual capital on firm value mediated by corporate governance. The variables used in this study are intellectual capital as an independent variable, company value as the dependent variable, and corporate governance as a mediating variable. The population used is all mining companies listed on the Indonesia Stock Exchange (IDX) with the study period in 2016-2018. The number of samples is 31 companies each year, selected by the purposive sampling method. This study uses documentary data, namely annual reports and financial reports.

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Abdul Malak, Siti Seri Delima, and Wan Nordin B. Wan Hussin. "AirAsia Berhad’s accounting in the spotlight." Emerald Emerging Markets Case Studies 9, no. 1 (2019): 1–26. http://dx.doi.org/10.1108/eemcs-06-2018-0115.

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Learning outcomes The case is appropriate for courses in financial accounting and reporting, audit and assurance, forensic accounting, accounting practice and regulations and corporate governance. After studying the case, students should be able to explain the concept of control and power under IFRS; explain the concept of economic; discuss audit committee and external auditor independence issues and ways to strengthen auditor’s independence; assess the usefulness of the new extended audit report; and evaluate the role of gatekeepers such as financial analysts, audit committee, external audito

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Sriram, Mahadevan. "Analysis of Minda Corporation Ltd: leveraging strategic financial tools and analytics." Emerald Emerging Markets Case Studies 13, no. 4 (2023): 1–17. http://dx.doi.org/10.1108/eemcs-05-2023-0186.

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Learning outcomes After completion of the case study, the students will be able to understand the calculation of cost of individual sources of funds and cost of capital, examine various tools such as economic value added and cash value added analyses which help determining whether a company has added value to its shareholders or not and explore the application of Benford’s law and the Beneish M-score in detecting manipulation of numbers in financial statements. Case overview/synopsis Nimmy Jacob, a newly recruited research analyst with an equity research firm, was entrusted with tracking the “

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Sathish, K., and Ramgari Anusha. "A Study on Asset and Liability Management of HDFC Bank Limited." International Journal of Advanced Engineering, Management and Science 11, no. 4 (2025): 033–40. https://doi.org/10.22161/ijaems.114.5.

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This report examines the Asset and Liability Management (ALM) framework of HDFC Bank Limited, with a focus on how the bank manages its financial assets and liabilities to maintain stability, liquidity, and profitability. The study gains special relevance in the context of the 2023 merger between HDFC Bank and its parent company, Housing Development Finance Corporation, which significantly impacted the bank’s balance sheet, notably increasing the Loan-to-Deposit Ratio (LDR) to 110%. Using secondary data from annual reports and the bank’s official website, the analysis covers the period from 201

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Sita Ayu Samsiah and Ayunita Ajengtiyas Saputri Mashuri. "PENERAPAN KAPITALISASI SEWA TERHADAP MANAJEMEN LABA." Media Riset Akuntansi, Auditing & Informasi 23, no. 2 (2023): 327–52. http://dx.doi.org/10.25105/mraai.v23i2.16509.

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This study aims to find out the effect of applying the mandatory capitalization lease on the application of PSAK 73 to earnings management practices. This quantitative study research uses secondary data on annual financial reports for all companies listed on the Indonesia Stock Exchange for the 2018-2021 period with the criteria for these companies disclosing an operating lease commitment and reporting minimum lease payments in the Notes to Financial Statements (CALK). The final total sample of companies is 37 companies with a total sample of 148. The data analysis technique in this study uses

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Sutton, Steve G., Vicky Arnold, Jean C. Bedard, and Jillian R. Phillips. "Enhancing and Structuring the MD&A to Aid Investors when Using Interactive Data." Journal of Information Systems 26, no. 2 (2012): 167–88. http://dx.doi.org/10.2308/isys-50256.

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ABSTRACT In 2008, the SEC issued a mandate requiring the use of interactive tagged data (i.e., eXtensible Business Reporting Language, or XBRL) for all public companies' filings of their annual financial statements. However, the SEC put the mandates in place only for the financial statements and accompanying notes. The SEC specifically excluded the use of interactive tagged data for most narrative aspects of annual reports, including Management's Discussion and Analysis (MD&A), deeming current taxonomies for interactive data tagging inadequate. This study leverages upon the efforts of the

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Mutiha, Arthaingan H. "ANALISIS DAMPAK PENERAPAN PSAK 72 TERHADAP KINERJA KEUANGANPERUSAHAAN: STUDI KASUS PADA DUA PERUSAHAAN PROPERTI DI INDONESIA." Jurnal Vokasi Indonesia 10, no. 1 (2022): 1. https://doi.org/10.7454/jvi.v10i1.1173.

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This study aims to analyze the impact of the implementation of PSAK 72 on the financial performance of two properties companies in Indonesia, namely PT Pakuwon Jati Tbk and PT Ciputra Development, Tbk using financial ratios, such as Liquidity Ratios, Profitability Ratios, Solvabilitas Ratios. The research method in this study is a mixed method with a sequential explanatory approach. Quantitative research was carried out with quantitative descriptive to provide an overview of the company's financial performance before and after the implementation of PSAK 72 using a paired sample t test, then qu

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Syed, Muhammad Ahsan, and Safdar Ali Butt. "Financial and non-financial determinants of corporate social responsibility: empirical evidence from Pakistan." Social Responsibility Journal 13, no. 4 (2017): 780–97. http://dx.doi.org/10.1108/srj-08-2016-0146.

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Purpose The purpose of this research study is to lower the knowledge gap by exploring the degree of corporate social responsibility disclosures (CSRD) made by top Pakistani (Karachi Stock Exchange [KSE] 100 listed non-financial) companies and investigating the financial and non-financial CSRD determinants which aid to the policy development in implementing required regulatory reforms. Design/methodology/approach KSE 100 index listed companies are covered in this study that published their annual reports consistently during the time period of five years from 2009 to 2013. Financial and non-fina

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Frey, Hannes, and Andreas Oehler. "Intangible assets in Germany." Journal of Applied Accounting Research 15, no. 2 (2014): 235–48. http://dx.doi.org/10.1108/jaar-07-2014-0068.

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Purpose – Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public Accountants (CPAs) concerning intangible assets. Design/methodology/approach – In a first step, the authors analyse the balance sheet data and the corresponding notes of the companies with regard to reported values of intangible assets and applied

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Mohd Ariffin, Noraini, and Ahmad Zamri Osman. "Zakat Computation and Disclosure Practice in Malaysian Islamic Banks." Asian Journal of Accounting Perspectives 15, no. 2 (2022): 44–65. http://dx.doi.org/10.22452/ajap.vol15no2.3.

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Research aim: The paper aims to examine the current zakat practices of Islamic banking institutions in Malaysia focusing on zakat computation method and disclosure Design/ Methodology/ Approach: The study initially employs content analysis of the annual report. This is later strengthened by semi-structured interviews with relevant bank officers to address the research question. The annual report of 16 Islamic banks and 6 development financial institutions for the year 2020 are used to analyse the current zakat computation method. Research finding: The findings show that the Growth Method is mo

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