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Journal articles on the topic 'Operating reporting'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Caskey, Judson, and N. Bugra Ozel. "Reporting and Non-Reporting Incentives in Leasing." Accounting Review 94, no. 6 (2019): 137–64. http://dx.doi.org/10.2308/accr-52367.

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ABSTRACT This study sheds light on the extent to which the use of operating leases depends on reporting incentives, such as understating liabilities, and non-reporting incentives that partly arise from the overlap between accounting, bankruptcy, and tax laws, such as increasing financing capacity and flexibility. We provide evidence that expanding financing capacity, accommodating volatile operations, and maximizing the present value of tax deductions are all important drivers of leasing decisions. Our findings suggest that capital markets and contracting-based reporting incentives have little

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2

Rufus, I. Akintoye, Festus ADEGBIE Folajimi, and FALAYI Ibukun. "Sustainability Reporting and Abnormal Operating Cash Flows of Multinational Corporations in Sub-Saharan Africa." International Journal of Management Sciences and Business Research 10, no. 12 (2021): 17–31. https://doi.org/10.5281/zenodo.5824495.

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<em>The conventional annual report and accountsmay contain elements of earnings management (abnormal operating cash flows) which is often hidden and not easily discernible. Annual report and accountshas been criticized severally for lacking the capacity to present the genuine picture of an organization impacts on the operational environment and support strategic allocation of resources in in a dynamic environment. The paper, therefore, investigated the effect of sustainability reporting as a panacea for abnormal operating cash flows among multinational corporations in Sub-Saharan Africa. Adopt

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3

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

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4

Kostolansky, John, Dora Altschuler, and Brian B. Stanko. "Financial Reporting Impact Of The Operating Lease Classification." Journal of Applied Business Research (JABR) 28, no. 6 (2012): 1509. http://dx.doi.org/10.19030/jabr.v28i6.7405.

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The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are preparing to make changes to accounting standards for leasing that will have a significant impact on the financial statements of a large number of companies. The proposed standard will eliminate the operating lease classification, and if passed, companies using this classification will be required to report additional assets and liabilities on the balance sheet. This study estimates the impact of this change in accounting standards on the financial statements and several key financial ra

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Joucken, Kurt L., Serge M. Broka, Edith L. Collard, et al. "Reporting of Analysis Results into the Operating Room." Anesthesia & Analgesia 84, no. 1 (1997): 229–30. http://dx.doi.org/10.1097/00000539-199701000-00051.

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Gaiser, Robert R. "Reporting of Analysis Results into the Operating Room." Anesthesia & Analgesia 84, no. 1 (1997): 230. http://dx.doi.org/10.1097/00000539-199701000-00052.

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Joucken, Kurt L., Serge M. Broka, Edith L. Collard, et al. "Reporting of Analysis Results into the Operating Room." Anesthesia & Analgesia 84, no. 1 (1997): 229–30. http://dx.doi.org/10.1213/00000539-199701000-00051.

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Gaiser, Robert R. "Reporting of Analysis Results into the Operating Room." Anesthesia & Analgesia 84, no. 1 (1997): 230. http://dx.doi.org/10.1213/00000539-199701000-00052.

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9

Owen, Craig S., John C. Frenzel, and Garrett L. Walsh. "Reducing variability in operating room utilization." Journal of Clinical Oncology 30, no. 34_suppl (2012): 321. http://dx.doi.org/10.1200/jco.2012.30.34_suppl.321.

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321 Background: With a fixed number of operating rooms, as well as complexity of cases and volumes continuing to rise, it became important for MD Anderson to more effectively utilize the OR resources that are available. Methods: The initial intervention (4 years ago) was the development of a mechanism for effectively measuring and reporting both In-Block Utilization and Total OR Utilization. Through a systematic process of measuring and reporting OR utilization by day of week, all services began to pay closer attention to their data/utilization and began to engage in the process. The “OR Capac

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Chowdhury, A. H. M. Yeaseen, Maliha Mahjabeen, and Md Mamun Habib. "Financial Reporting Practices of Local NGO’s Operating in Bangladesh." Journal of Economics, Business and Management 7, no. 1 (2019): 24–28. http://dx.doi.org/10.18178/joebm.2019.7.1.575.

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11

Thode, Stephen F., Ralph E. Drtina, and James A. Largay. "Operating Cash Flows: A Growing Need for Separate Reporting." Journal of Accounting, Auditing & Finance 1, no. 1 (1986): 46–61. http://dx.doi.org/10.1177/0148558x8600100105.

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12

Suryaningsih, Rosita, and Febryanti Simon. "Earnings Management and Fraudulent Financial Reporting." GATR Accounting and Finance Review 4, no. 2 (2019): 50–55. http://dx.doi.org/10.35609/afr.2019.4.2(3).

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Objective – The objective of this research is to obtain empirical evidence about the effect of real earnings management that is proxied by abnormal Cash Flow from operating and discretionary expenses towards fraudulent financial reporting. Methodology/Technique – The objects in this research are companies listed on the Indonesian Stock Exchange (idx) between 2011 and 2015 comprised of companies that have engaged in fraudulent activities as well as those that have not, to enable a comparison to be made. The companies that have engaged in fraudulent financial reporting were obtained from a list

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13

Liao, Xin, Peijia Zhang, Xiaofeng Xu, et al. "Analysis of Factors Influencing Safety Attitudes of Operating Room Nurses and Their Cognition and Attitudes toward Adverse Event Reporting." Journal of Healthcare Engineering 2022 (February 7, 2022): 1–11. http://dx.doi.org/10.1155/2022/8315511.

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Operating room nurses play a critical role in patient safety. The evaluation of safety attitudes of operating room nurses reflects their awareness and belief of patient safety. Currently, however, the research on the safety attitudes of operating room nurses is hard to track in the existing literature in China. Therefore, this paper was conducted to explore the factors influencing the safety attitudes of operating room nurses and their cognition and attitudes toward adverse event reporting. A total of 711 operating room nurses from 16 tertiary hospitals in Sichuan Province from March 1, 2018,

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14

Ramdhony, Dineshwar. "Corporate Social Reporting By Mauritian Banks." International Journal of Accounting and Financial Reporting 5, no. 2 (2015): 56. http://dx.doi.org/10.5296/ijafr.v5i2.8067.

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The paper examines CSR disclosures by commercial banks operating in Mauritius. Annual reports for the year 2011 were scrutinized using content analysis. Five categories of disclosure were chosen in line with the Code of corporate governance and prior studies. Due to the small number (20) of banks operating in the country all banks were selected. Findings show that banks with higher visibility disclose more CSR information thus confirming that the legitimacy theory is an explanation for CSR disclosure by Mauritian banks. CSR reporting is prevalent among all banks but forty percent of banks disc

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15

Moliavin, Maksym. "Operating activities expenses in the non-financial reporting of electric power companies." Galic'kij ekonomičnij visnik 82, no. 3 (2023): 31–37. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.03.031.

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This article provides an overview of key issues related to non-financial reporting on the operating activities expenses of electric power companies in Ukraine. Operating activities expenses are an important factor in ensuring financial stability and resilience of Ukrainian electricity companies. However, non-financial statements on these expenses can be challenging due to different types of expenses, calculation and presentation methods, and different perspectives of stakeholders. The article explores the role of stakeholders, particularly owners and investors, in ensuring the quality and tran

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Gaiser, Robert R., Teresa Hayes, and Angelina D. Castro. "Telephone Reporting of Blood Analysis Results into the Operating Room." Anesthesia & Analgesia 82, no. 6 (1996): 1284–86. http://dx.doi.org/10.1097/00000539-199606000-00031.

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Gaiser, Robert R., Teresa Hayes, and Angelina D. Castro. "Telephone Reporting of Blood Analysis Results into the Operating Room." Anesthesia & Analgesia 82, no. 6 (1996): 1284–86. http://dx.doi.org/10.1213/00000539-199606000-00031.

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18

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

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

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19

Aziz A. Abdul Rahman, Abdul, and Othman Hel Ajmi Al-Dhaimesh. "The effect of applying COSO-ERM model on reducing fraudulent financial reporting of commercial banks in Jordan." Banks and Bank Systems 13, no. 2 (2018): 107–15. http://dx.doi.org/10.21511/bbs.13(2).2018.09.

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This study aims to test the effect of applying the model of the Committee Sponsoring Organizations for enterprise risk management (COSO-ERM) on reducing fraudulent financial reporting in commercial banks operating in Jordan. Furthermore, the study identifies the role of each board of directors, audit committee, executive management, human resource management, and internal audit as one of the corporate governance mechanisms in enhancing the effectiveness of internal control systems. The study revealed an impact of applying the Committee of Sponsoring Organizations model for enterprise risk mana

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20

Tasya, Asfa Hani, Tanty Setiani, Yuda Syahidin, and Yuyun Yunengsih. "TATA KELOLA REKAM MEDIS BERBASIS ELEKTRONIK DALAM MENUNJANG PELAPORAN OPERASI DENGAN MENGGUNAKAN METODE AGILE." Jurnal Indonesia : Manajemen Informatika dan Komunikasi 4, no. 3 (2023): 1265–73. http://dx.doi.org/10.35870/jimik.v4i3.377.

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For registration and reporting of operating patients at the Hermina Arcamanik Bandung hospital, manual recording is still done using paper forms, so stored data can be damaged or lost. The purpose of this study was to determine the governance of electronic-based medical records in supporting operational reporting using agile methods. The system developed for registration of surgical patients is based on a web, intending to make it easier for officers to record operating patients, minimize work time, and store data in the cloud service so that operating patient data is not damaged or lost. Deve

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21

Archambault, Jeffrey J., and Marie E. Archambault. "FINANCIAL REPORTING IN 1920: THE CASE OF INDUSTRIAL COMPANIES." Accounting Historians Journal 37, no. 1 (2010): 53–90. http://dx.doi.org/10.2308/0148-4184.37.1.53.

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This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two

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22

Abbas, Zahraa Fadhil. "INVESTORS RESPONSE TO THE REPORTING OF FINANCIAL PERFORMANCE INDICATORS: EVIDENCE FROM IRAQ." مجلة اكد للدراسات المحاسبية المعاصرة 1, no. 1 (2022): 1–17. http://dx.doi.org/10.55202/ajcas.v1i1.8.

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Accounting literature demonstrates that various financial statement items impact the company's financial market value and investor behavior. The purpose of this article is to examine the usefulness of financial performance measures in providing investors with information on how well a company performs. These three financial performance metrics, operating income, total revenue, and dividend, are compared to market indicators, including stock prices and the total number of shares traded. Based on an eight-year sample of 33 Iraqi Stock Exchange registered banks (2010-2017), this study includes 26

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23

Habanec, Petr, and Hana Bohušová. "Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo‑Saxon Reporting System." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 6 (2017): 1917–24. http://dx.doi.org/10.11118/actaun201765061917.

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The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo‑Saxon reporting systems are compared. The materiality of the deferred tax item is used as a means for evaluation of the impact of deferred tax reporting. The category of deferred income tax is assessed on a sample of companies operating in the chemical industry (NACE 20.1) and reporting in accordance with the Czech accounting legislation (representative of continental reporting system) in the time series from 2005 to 2015. The results are compared with the results of

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24

Deitch, U. Yu. "ACCOUNTING AND TAX REPORTING OF FINANCIAL RESULTS." Mongolian Journal of Agricultural Sciences 13, no. 2 (2015): 141–45. http://dx.doi.org/10.5564/mjas.v13i2.534.

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This article presents a synthetic and analytical accounting of financial result from the sale of products and the final financial result; reflects the operational and non-operating income and expenses from fines, penalties. And, also in this paper, we consider the differences, similarities and the interaction of tax and accounting.Mongolian Journal of Agricultural Sciences Vol.13(2) 2014: 141-145

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25

Walsh, Philip R., Ranjita Singh, and Matthew Malinsky. "Sustainability reporting and strategic legitimacy: The influence of operating in emerging economies on the level of GRI reporting in Canada’s largest companies." Corporate Governance and Sustainability Review 5, no. 1 (2021): 39–53. http://dx.doi.org/10.22495/cgsrv5i1p5.

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Corporate sustainability reporting is a contributor to strategic legitimacy (Chelli, Durocher, & Fortin, 2018) and certain traditional corporate characteristics (size, industry vulnerability) can influence the level of sustainability reporting (Drempetic, Klein, & Zwergel, 2020). However, limited literature exists in regards to sustainability reporting by Canadian companies operating in emerging countries. Content analysis of sustainability reports examined the current use of the Global Reporting Initiative (GRI) framework. Principal component analysis (PCA) provided a sustainability r

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Yu, Soonmi. "Internal Control over Financial Reporting and Operating Efficiency in Public Enterprises." KOREAN JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH 21, no. 2 (2021): 109–31. http://dx.doi.org/10.31507/kjmar.2021.8.21.2.109.

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27

Martins, António. "Restructuring, layoffs and litigation: form and substance in reporting operating income." Journal of Human Resource Costing & Accounting 16, no. 1 (2012): 50–67. http://dx.doi.org/10.1108/14013381211272644.

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28

Fitzpatrick, Marjorie J., and Robert W. Schlosser. "Implementing monitoring, recordkeeping, and reporting requirements for facility-wide operating permits." Metal Finishing 98, no. 2 (2000): 89–94. http://dx.doi.org/10.1016/s0026-0576(00)81408-7.

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29

Gorr, Wilpen L. "Forecast accuracy measures for exception reporting using receiver operating characteristic curves." International Journal of Forecasting 25, no. 1 (2009): 48–61. http://dx.doi.org/10.1016/j.ijforecast.2008.11.013.

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30

Maxwell, Christopher J. "Building and operating a web-based reporting system: A case study." New Directions for Institutional Research 2008, no. 137 (2008): 41–56. http://dx.doi.org/10.1002/ir.237.

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31

He, Christina, and Janice Loftus. "Does environmental reporting reflect environmental performance?" Pacific Accounting Review 26, no. 1/2 (2014): 134–54. http://dx.doi.org/10.1108/par-07-2013-0073.

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Purpose – The purpose of this study is to evaluate the environmental disclosure practices of firms engaged in environmentally sensitive industries by examining their association with environmental performance. Design/methodology/approach – The study tests for associations between environmental performance and the level and nature of environmental disclosures by listed Chinese firms operating in industries that have been identified by a regulator as environmentally sensitive. The level of environmental disclosure is measured using a disclosure index based on the global reporting initiative. The

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Guggenmoos, Sig. "Transalta Utilities Reporting System - A Management Tool." Arboriculture & Urban Forestry 16, no. 2 (1990): 30–34. http://dx.doi.org/10.48044/jauf.1990.010.

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A reporting system which provides budget status, unit costs and productivity measures can be an invaluable tool for utility managers. It permits managers to identify cost effective practises and anomalies occurring at the division level. It can expose gradations in productivity not detected by field observation. The savings from one identified poor practise may well pay the annual cost of operating the reporting system.

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Smyth, Mark, and Edward Einfeld. "Operating in the context of evolving climate disclosure practices and frameworks." Australian Energy Producers Journal 64, no. 2 (2024): S202—S205. http://dx.doi.org/10.1071/ep23091.

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The standards for companies reporting on the environmental impacts of their operations have changed drastically over the last decade and are about to become even more complex. Initially, limited regulation or guidance available to companies in relation to climate disclosures led to widely diverging practices. This has resulted in many companies facing allegations of ‘greenwashing’ and in some cases litigation and shareholder activism. However, the Australian Government has recently announced it will implement mandatory climate reporting commencing from 1 July 2024 for many Australian companies

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Siregar, M. Edo S., Sulaeman Rahman Nidar, Mokhammad Anwar, and Aldrin Herwan. "Determinants of financial performance and Islamic social reporting: Evidence from Indonesian Islamic banks." Uncertain Supply Chain Management 13, no. 1 (2025): 165–76. http://dx.doi.org/10.5267/j.uscm.2024.7.007.

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This research examined the connections of efficiency, regulatory and good corporate governance (GCG) variables on the achievement or performance of financial aspects and social reporting from Indonesia’s Shariah banks generally. Data and samples collected in this research include 34 Shariah banks, which are administered in the central bank, Bank of Indonesia for the year of 2009 until 2022. The financial achievement was determined with return on assets, and social reporting was determined with dummy 1 if the banks issue Islamic social reporting, and 0 otherwise. Regulation variables were measu

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Digdowiseiso, Kumba, Bambang Subiyanto, and Reza Fahlevi Lubis. "ANALISIS DETERMINAN KUALITAS PELAPORAN KEUANGAN PERUSAHAAN NON JASA KEUANGAN DI BURSA EFEK INDONESIA." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 6 (2022): 2581–95. http://dx.doi.org/10.32670/fairvalue.v4i6.771.

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This study aims to analyze the determinants that affect the quality of financial reporting, which constitutes leverage, company size, cash flow volatility, sales volatility, company operating cycle, loss proportion, intangible asset intensity, and capital intensity. We used the WarpPLS 7.0 program in analyzing the secondary data. The sample in this study were non-financial service companies selected through the purposive sampling technique in the period 2015-2019. The research method used is the descriptive quantitative method with regression analysis. The research results showed that leverage

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Zafeirakis, Athanasios, and Panagiotis Efstathiou. "An organizational chart of an Emergency Health Operation Center." Romanian Journal of Military Medicine 124, no. 2 (2021): 152–58. http://dx.doi.org/10.55453/rjmm.2021.124.2.4.

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Nowadays, a wide range of natural and man-made disasters, disease outbreaks and pandemics give rise to health emergencies at a global level. Thus, a health security strategy is urgently required through central planning. At the national level, that vision can be implemented with a properly organized and fully functional Emergency Health Operation Center (EHOC). The main executive sections of an EHOC are Command, Planning, Operations, Logistics, Administration, Communications/Intelligence, and Reporting/Briefing. Each of the above sections has several functions and sub-functions, all operating

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Šabović, Azra. "CHALLENGES IN CONSOLIDATING FINANCIAL STATEMENTS FOR COMPANIES OPERATING IN MONTENEGRO, SERBIA, CROATIA AND BOSNIA AND HERZEGOVINA." Revizor 25, no. 99 (2022): 51–64. http://dx.doi.org/10.56362/rev2299051s.

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This paper is the result of research into the practical problems of financial reporting for group od companies operating in the area of Montenegro, Serbia, Croatia and Bosnia and Herzegovina. Based on the obtained research results, the possibilities for improving this specific type of reporting were considered.

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Вахорина and Marina Vakhorina. "Management Reporting As Internal Audit Object." Economics 2, no. 6 (2014): 8–11. http://dx.doi.org/10.12737/6727.

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In modern economic conditions of business entities’ operating the important place belongs to researches related to a modern role of internal audit and its place among other types of control procedures which have been put forward recently in scientific studies. An enterprise operating efficiency which, in turn, influences efficiency of all social production, depends on reliability of internal audit results. The internal audit had been recognized in the international corporate world long before. In certain cases an existence of Internal Audit Departments

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Deni Luvi Jayanto, Zidan Jihad Muhammad, and Roma Firmansyah. "RANCANGAN USER INTERFACE FORMULIR LAPORAN OPERASI DI RUMAH SAKIT UMUM DAERAH KABUPATEN KEDIRI (RSKK)." Jurnal Rekam Medis dan Informasi Kesehatan Indonesia 3, no. 1 (2024): 19–29. https://doi.org/10.62951/jurmiki.v3i1.43.

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Operational form reports which were recorded manually, of course, the results were less effective in terms of saving time and costs. The used of electronic operating reports provides convenience in terms of operation. Digital archiving to a computer makes it easier in terms of data management and distribution. The purpose of this study was to recommend for the Kediri District General Hospital (RSKK) by designing an electronic operation report design by strengthening the interface design, color and input. This study used observation and interviews with two medical record officers. The results o

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Solikhah, Badingatus, and Pei-Yu Weng. "The Link Between ESG Reporting Quality and Accounting Measures of Firm-Level Performance." Jurnal Dinamika Akuntansi 16, no. 1 (2024): 85–98. https://doi.org/10.15294/jda.v16i1.1634.

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Purpose: Sustainability reports and integrated information e.g. ESG reports, are utilized by stakeholders for various decision-making processes. Using Taiwan setting, this study examines the effect of ESG reporting quality, including ESG Score, ESG Rating, and ESG Ranking, on financial performance. Method: We employ 6,386 firm-year observations from Taiwanese non-financial listed companies to test the hypotheses. We investigate the relationship between ESG reporting quality and the financial performance of operating and market indicators at the firm level. We analyze ESG reporting components u

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Demko-Rihter, Jelena, Vojislav Sekerez, Dejan Spasić, and Nevena Conić. "The Neglected Focus on Managerial Aspect of Transfer Pricing Policy in Multidivisional Companies—Case of Serbia." Systems 11, no. 5 (2023): 257. http://dx.doi.org/10.3390/systems11050257.

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Prices applied to internal transactions between the business segments or divisions of a company in transactions between related entities within a group (transfer pricing) can have a significant impact on a company’s competitive advantage. Transfer pricing policy influences the profits of operating segments, resource allocation and the need for segment reporting. The two main approaches to transfer pricing are the tax and managerial approaches. The aim of this research was to test whether multidivisional companies operating in Serbia give more importance to the tax or the managerial aspect of t

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Talekar, P. R. "International Financial Reporting Standards (Ifrs) Adaptions and Implications in India." International Journal of Advance and Applied Research 5, no. 10 (2024): 60–63. https://doi.org/10.5281/zenodo.11298953.

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The International Financial Reporting Standards (IFRS), overseen by the International Accounting Standards Board (IASB), represent a globally accepted framework for financial reporting. With adoption spanning over 140 countries, IFRS aims to enhance consistency, transparency, and comparability in financial statements, fostering a better understanding of companies operating across diverse regions. This paper investigates the historical evolution of IFRS in India, examining its impact on financial reporting practices and the challenges encountered during its adoption. Utilizing secondary data fr

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Meirizha, St Nova, and Dian Oktaviani. "PENGEMBANGAN SOP (STANDART OPERATING PROSEDURES) PELAPORAN GANGGUAN DENGAN METODE GAP ANALYSIS." Jurnal Surya Teknika 8, no. 2 (2022): 310–15. http://dx.doi.org/10.37859/jst.v8i2.3262.

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PT.XYZ Pekanbaru sector was formed through the decision of the board of directors number 001.k/023/DIR/1996 dated February 7, 1996. It can be seen that one of PT.PLN's service activities is receiving reports of disturbances from service units. In reporting the disturbances received by the Operations and Maintenance Department (OPHAR), there were still several problems with disturbances from each service unit (UL), namely (ULPTG) Teluk Lembu, (PLTA) Koto Panjang, and (PLTG/MG) Duri, in reporting disturbance, the information provided is not detailed so that the information received is not in acc

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Pacheco, Alexandre, and Manuel Branco. "Banks’ Sustainability Reporting in Brazil." International Journal of Financial Studies 13, no. 3 (2025): 114. https://doi.org/10.3390/ijfs13030114.

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The purpose of this study is to evaluate the quality of sustainability reporting from banks operating in Brazil from the perspective of the GRI reporting principles and the coverage of reported content and its correlation with the SDGs. We also examine whether there is some association between the quality of such reporting and some characteristics of the banks (e.g., national vs. foreign, publicly traded vs. privately held, government vs. privately controlled). We used two different methodologies proposed in existing literature to assess quality based on economic, social, and environmental con

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Alabi, Abdulkadri Toyin, Olanrewaju Saheed Issa, and Muhammed Kamaldeen Usman. "Corporate Environmental Reporting: Do Firms Operating in Environmentally Sensitive Sectors Disclose Enough?" Sustinere: Journal of Environment and Sustainability 8, no. 2 (2024): 242–61. http://dx.doi.org/10.22515/sustinere.jes.v8i2.413.

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Corporate environmental disclosure has been increasing steadily as it is an essential factor for sustainable development. However, this factor seems to be insufficientl recognised within the Nigerian corporate world. The objective of this study is to assess the level of corporate sustainability disclosures in environmentally sensitive industries in Nigeria. This study is based on secondary data obtained from annual reports of firms listed on the Nigerian Exchange Group (NGX). Data used were collected from 45 sampled companies listed under 6 environmentally sensitive sectors for the 2021 financ

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Arbatskaya, Tatyana, and Yana Putyrskaya. "Deferred Income: Development of Accounting and Reporting Rules." Baikal Research Journal 14, no. 2 (2023): 417–28. http://dx.doi.org/10.17150/2411-6262.2023.14(2).417-428.

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One of the most specific and controversial objects of accounting are deferred income. The purpose of this article is to, based on the analysis of regulatory legal acts and the works of various authors, identify the features and problems of recognizing deferred income, justify the use of a unified approach to their accounting and reporting in commercial organizations and public sector organizations. As a result of the study, multidirectional trends in accounting for deferred income in the private sector and the public administration sector were revealed. A reduction in the grounds for recognizi

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Harris, MA, T. Marsh, A. Llewellyn, A. West, G. Naisby, and BDR Gowda. "Contrast ureteropyelography in theatre: standardised flowchart reporting." Annals of The Royal College of Surgeons of England 94, no. 5 (2012): 340–43. http://dx.doi.org/10.1308/003588412x13171221500385.

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INTRODUCTION Urologists perform retrograde contrast studies of the ureters and pelvicalyceal systems in the operating theatre, both for diagnostic purposes and to guide instrumentation. We describe the development of a set of guidelines that aim to standardise the diagnostic quality of these studies and to reduce radiation dose to the patient and theatre staff. The guidelines incorporate a reporting template that allows a urologist’s written report to be made available on the picture archiving and communication system (PACS) for subsequent multidisciplinary review. METHODS Three cycles of audi

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Krisyanti, Widia Mey, and Gede Adi Yuniarta. "Pengaruh Komite Audit, Likuiditas, Pergantian Auditor Dan Kompleksitas Operasi Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Pada Perusahaan Sub Sektor Perdagangan Besar (Grosir) Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2019)." Jurnal Akuntansi Profesi 12, no. 2 (2021): 364. http://dx.doi.org/10.23887/jap.v12i2.35894.

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This study analyses the effect of audit committee variables, liquidity, auditor turnover and operating complexity on the timeliness of financial reporting. The data used are secondary data in the form of annual reports and financial reports of large trading sub-sector companies (wholesale) listed on the Indonesia Stock Exchange in 2017-2019. The technique for selecting the sample used purposive sampling to obtain a sample of 22 companies. The data analysis used is descriptive statistics and logistic regression analysis with the SPSS 25 program. The results of this study state that liquidity ha

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I Dewa Ayu Eka Pertiwi, Putu Yudha Asteria Putri, and I Gusti Ayu Ratih Permata Dewi. "Analisis Sustainability Reporting Sebelum dan Sesudah Penerapan Standar Global Reporting Initiative (GRI) 2021." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 4, no. 1 (2024): 2588–609. http://dx.doi.org/10.56799/ekoma.v4i1.6185.

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This research aims to analyze the extent to which changes in the Global Reporting Initiative (GRI) standards can enhance the information disclosed in sustainability reporting. The sampling method employed was purposive sampling, and the data were analyzed using content analysis, with a score assigned to each item. Initially, the study focused on analyzing sustainability reporting from companies in the Oil, Natural Gas, and Coal sectors. However, data collection revealed that in 2021, many companies in these sectors were still adapting to the changes in standards, with only PT Indo Tambangraya

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Bohušová, Hana. "Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?" Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 2 (2015): 507–14. http://dx.doi.org/10.11118/actaun201563020507.

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The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the Intern

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