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Journal articles on the topic 'Overstated revenue'

Author: Grafiati

Published: 5 June 2025

Last updated: 1 August 2025

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1

Quashigah, Albert, and Yorm A. Abledu. "Criminalising and Punishing Non-Compliance with Petroleum Revenue Laws in Africa: Ghana's Experience with Non-Compliance." African Journal of International and Comparative Law 31, no. 4 (2023): 516–35. http://dx.doi.org/10.3366/ajicl.2023.0464.

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The discovery of oil in commercial quantities in Ghana in 2007 came with the hope of an economic boom and infrastructure development. The parliament of Ghana passed the Petroleum Revenue Management Act (Act 815) in 2011 and subsequently amended parts to address new concerns. The law does not only identify all the sources of revenue that should accrue to the Government of Ghana, but it also sets out which state institution is responsible for the assessment and collection of revenue, how revenue allocation should be made, and what it should be used for. The Public Interest and Accountability Com

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Nijun, Zhang, Wang Lili, and Wang Yuezhen. "The Impact of Asset-Based Indicators on Operating Income: An Empirical Study for the China Communication Listed Companies." International Journal of Management Sciences and Business Research 7, no. 6 (2018): 115–19. https://doi.org/10.5281/zenodo.3484287.

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This essay takes 19 listed communication companies as the research sample, trying to explore the correlation coefficient and correlation between the assets financial indicators, intangible assets and operating income. Through regression analysis, the author finds that the total asset turnover ratio and total assets net profit are positively correlated with revenue. Furthermore, the effect is significant. Compared with the 19 listed companies’ financial statements of 2015 and 2016, the total assets of 17 companies have increased significantly, but the total assets net profit and total ass

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Boysen-Hogrefe, Jens. "Schuldenbremse unter neuen Rahmenbedingungen: Zeitenwende in der Finanzpolitik." Wirtschaftsdienst 103, no. 5 (2023): 297–300. http://dx.doi.org/10.2478/wd-2023-0093.

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Abstract The current coalition’s budget negotiations for 2024 are proving to be very difficult. For the first time since 2010, there is talk of consolidation measures to meet the requirements of the debt brake. The sudden budget dispute does not have its origins in worsening revenue prospects, but in tax cuts and additional spending, which were mutually agreed for 2023, and in sharply rising interest payments. While the increase in interest expense is overstated by the methods currently used, a change in methods would probably only delay the issue of consolidation. Fiscal policy in Germany is

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Rahmadhani, Sophia, Nurbaiti, and Budi Dharma. "Digital Marketing as a Marketing Strategy to Increase SMEs Revenue." Jurnal Manajemen Bisnis 11, no. 1 (2024): 219–30. http://dx.doi.org/10.33096/jmb.v11i1.743.

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In an era of rapid technological advancement, the significance of digital marketing as a pivotal tool for business growth cannot be overstated. Despite its widespread adoption, there are still challenges and fluctuations encountered by businesses, even when employing digital marketing strategies. Understanding the effectiveness of these strategies and identifying areas for improvement is crucial for businesses, particularly Small and Medium-sized Enterprises (SMEs), to thrive in today's competitive market landscape. Therefore, this research endeavors to shed light on the strategies utilized by

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Stephen, Errol Blythe. "An Auditor's Duty to Scrutinize a Client's Revenue Resulting from "Bill and Hold" Sales: A Legal Case Study of U.S. Securities and Exchange Commission v. Winemaster." Journal of Economics, Finance And Management Studies 5, no. 06 (2022): 1751–59. https://doi.org/10.5281/zenodo.6700061.

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This is a case study of U.S. Securities and Exchange Commission v. Winemaster, a federal cause of action filed in 2021. The case is ongoing and a final judgment has not been entered in this case. After the case was filed by the plaintiff Securities and Exchange Commission (SEC), two of the corporate officer defendants filed motions to dismiss. The court denied the defendants’ motions to dismiss the case, and the case meticulously explains why the defendants’ motions were denied. The specific issues discussed include: (a) legal elements of several types of securities fraud claims; (

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Lei, Sihan, and Yingqian Wu. "The Impact of Human Resource Management Practices on Employee Development and Organizational Performance." Advances in Economics, Management and Political Sciences 89, no. 1 (2024): 158–63. http://dx.doi.org/10.54254/2754-1169/89/20231412.

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Nowadays, more and more enterprises pay attention to the human resource management department, precisely because the importance of human resources cannot be overstated. With it, companies can not only improve their competitiveness and move from resource optimisation to revenue maximisation, but also people are the key productive force of an enterprise. However, for the real meaning of human resources active practice in existing enterprises still have problems. Therefore, the thesis is exploring human resource management and employee development to reflect the impact on organisational performan

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Lakshmi Kanth, Mangalagiri, Mohd Abdul Mujeeb, Manda Harshitha, et al. "Personalizing the E-Commerce – Experience: A Recommendation System." MATEC Web of Conferences 392 (2024): 01095. http://dx.doi.org/10.1051/matecconf/202439201095.

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You In the fiercely competitive landscape of the E-Commerce industry, the significance of Personalization cannot be overstated when it comes to retaining customers and bolstering revenue streams. Employing a recommendation system proves to be a highly efficacious strategy for achieving this personalization objective, as it furnishes users with pertinent product suggestions tailored to their preferences and behaviors. The focal point of this project is the development of a recommendation system tailored for an E-commerce platform, poised to elevate user experiences and amplify sales. Our method

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Stephen, Errol Blythe. "Auditors' Duty to Implement Subsequent Events Procedures for Stock Registration Statements: A Case Study of In Re Pareteum Securities Litigation." Account and Financial Management Journal 07, no. 07 (2022): 2840–47. https://doi.org/10.5281/zenodo.6902569.

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Abstract This is a case study of <em>In re Pareteum Securities Litigation</em>, a federal class action lawsuit filed in New York City on February 26, 2020. The plaintiffs consist of the group of stockholders who purchased Pareteum Corporation’s (Pareteum) stock during the period of December 14, 2017 through October 21, 2019. During this period, Pareteum significantly overstated its revenue but Pareteum’s auditor, Squar Milner (auditor), issued unqualified opinions on Pareteum’s financial statements. The defendants are: Pareteum Corporation, several of Pareteum’s to

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Wardoyo, Dwi Urip, Dea Khusnul Khotimah, and Khanasya Ismy Lutfiany. "Pengaruh Konflik Kepentingan, Kualitas Audit, Leverage, dan Profitabilitas terhadap Konservatisme Akuntansi." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 1 (2022): 09–17. http://dx.doi.org/10.54259/akua.v1i1.138.

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Accounting conservatism is a prudential principle by accountants in preparing financial statements. This is need to be implemented by the company for prevention from management's opportunistic behavior. Phenomena recognition of receivables as income by PT Garuda Indonesia, resulting in overstated profits are the case regarding accounting conservatism. Hasty to recognize receivables as revenue will raise the risk of uncollectible accounts and cause losses. Management's opportunistic can be reduced by applying accounting conservatism. The principle of conservatism is historically still relevant

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Hussain, Mostaq M., Patricia Kennedy, and Victoria Kierstead. "Can Audit Prevent Fraudulent Financial Reporting Practices? Study of Some Motivational Factors in Two Atlantic Canadian Entities." Issues In Social And Environmental Accounting 4, no. 1 (2010): 65. http://dx.doi.org/10.22164/isea.v4i1.47.

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Much as has been written and done to prevent Fraudulent Financial Reporting (FFR) practices but FFR is still exists in the corporate world. It is common to think about FFR practices in large companies for its greater amount of consequences, though such practises have negative consequences in small companies as well. FFR practices raise questions<br />about the legitimacy of contemporary financial reporting process, roles of auditors, regulators, and analysts in financial reporting. This empirical study attempts to investigate the motivational factors of the prevention and detection of FF

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Noel, N. Udeoji PhD 2Afoma P. Ezeno 3Ifunanya C. Nneji 4Rosemary O. Udeoji. "COPYRIGHT A CATALYST FOR JOB CREATION IN THE ENTERTAINMENT INDUSTRY, CASE STUDY OF NIGERIA'S MUSIC INDUSTRY." SSAR Journal of Economic and Business Management (SSARJEBM) 1, no. 1 Mar-Apr (2025): 05–14. https://doi.org/10.5281/zenodo.14907041.

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<strong>Abstract:</strong><strong> </strong>The entertainment industry in Nigeria has experienced tremendous growth over the years, evolving into a significant contributor to the country's economy. The industry, which encompasses music, film (audio-visuals), theater, and other creative endeavors, has not only provided a platform for artistic expression but also created numerous job opportunities for Nigerian citizens. However, the industry's potential for job creation is unarguably hindered by the lack of effective copyright protection. This work therefore seeks to explore the role of copyrigh

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Knapp, Michael C., and Carol A. Knapp. "Europe's Enron: Royal Ahold, N.V." Issues in Accounting Education 22, no. 4 (2007): 641–60. http://dx.doi.org/10.2308/iace.2007.22.4.641.

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Royal Ahold, N.V., is a large multinational company based in The Netherlands that was founded in 1887 by Albert Heijn. Three generations of the Heijn family oversaw the company's retail grocery business. In 1989, the company hired a professional management team. The new management team expanded Royal Ahold's operations by purchasing grocery chains around the globe, resulting in the company becoming the third largest food retailer in the world. In 2000, the company diversified into the wholesaling segment of the huge food industry when it purchased U.S. Foodservice, a large food wholesaler base

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Callen, Jeffrey L., Sean W. G. Robb, and Dan Segal. "Revenue Manipulation and Restatements by Loss Firms." AUDITING: A Journal of Practice & Theory 27, no. 2 (2008): 1–29. http://dx.doi.org/10.2308/aud.2008.27.2.1.

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SUMMARY: This paper investigates the relation between the extent of a firm’s past and expected future losses or negative cash flows and the ex ante probability that it will manipulate revenues. When a firm has a string of losses or negative cash flows, traditional valuation models do not yield reliable estimates of firm value, and traditional price-earnings ratios are not meaningful. Evidence suggests that market participants tend to value loss firms on the basis of the level and growth in revenues, rather than cash flows and earnings, thereby motivating these firms to overstate revenue. In fa

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Gedro, Dube Moffatt. "Impact of Poverty on Quality of Education in Haiti." Journal of Education 4, no. 7 (2021): 1–9. http://dx.doi.org/10.53819/810181025019.

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Education is among the critical needs besides the food, shelter and clothing in modern life. Quality education is an effective tool for minimizing poverty and joblessness, enhancing health and dietary standards, and attaining lasting growth. Hence, the study sought to determine the impact of poverty on the quality of education in Haiti. The study was a literature review based. The conclusions were based on reviewing previous studies. The study findings indicated that poverty influences the quality of education. The study noted the significance of education in developing countries could not be

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Oleinikova, Liudmyla. "Transformation of small business taxation - lessons for Ukraine: a study of the experience of EU countries with transitional economies." Fìnansi Ukraïni 2024, no. 6 (2024): 34–53. http://dx.doi.org/10.33763/finukr2024.06.034.

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Introduction. The significance of the simplified taxation system (STS) on the socio-economic processes in the micro-business sector cannot be overstated, especially in the context of the outflow of citizens abroad due to the war. Taxation of the smallest and most vulnerable business entities is an important component of the state’s tax policy. Problem Statement. In Ukraine, in conditions of full-scale Russian aggression there is a pressing need to align the tax policy for small business taxation with the National Revenue Strategy until 2030, based on pan-European approaches. The purpose is to

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Fort, Rodney, Young Hoon Lee, and Taeyeon Oh. "Quantile Insights on Market Structure and Worker Salaries: The Case of Major League Baseball." Journal of Sports Economics 20, no. 8 (2019): 1066–87. http://dx.doi.org/10.1177/1527002519851152.

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The vast majority of the empirical investigation of player marginal revenue product (MRP) and monopsony exploitation rates (MER) implicitly assumed that MRP is constant across the revenue distribution of teams. The few works that do attempt to capture the impact of revenue variation across teams do so via independent variable specification. We bring quantile estimation to bear that allows MRP to vary across the entire revenue distribution in Major League Baseball. Completely in keeping with economic common sense, MRP increases as total revenue rises (to higher and higher quantiles). As with pa

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Baudry, Eric. "The Tax Redistribution Gap." Columbia Journal of Tax Law 16, no. 2 (2025): 86–130. https://doi.org/10.52214/cjtl.v16i2.13766.

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The tax revenue gap—the difference between how much the IRS collects in tax revenue and how much it should collect based on the text of the Internal Revenue Code—is both well-defined and well-studied. But raising revenue is just one purpose of taxation; the tax code also operates to redistribute wealth. Drawing from the tax revenue gap and redistribution literatures, this article coins a parallel concept, the tax redistribution gap, to map the extent to which the tax system falls short of its redistributive goals. Introducing a tax redistribution gap measure challenges background assumptions i

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Bistline, John, Chikara Onda, Morgan Browning, et al. "Equity implications of net-zero emissions: A multi-model analysis of energy expenditures across income classes under economy-wide deep decarbonization policies." Energy and Climate Change 5 (December 7, 2024): 100118. https://doi.org/10.1016/j.egycc.2023.100118.

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With companies, states, and countries targeting net-zero emissions around midcentury, there are questions about how these targets alter household welfare and finances, including distributional effects across income groups. This paper examines the distributional dimensions of technology transitions and net-zero policies with a focus on welfare impacts across household incomes. The analysis uses a model intercomparison with a range of energy-economy models using harmonized policy scenarios reaching economy-wide, net-zero CO2 emissions across the United States in 2050. We employ a novel linking a

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Prasad, Monica. "Hidden benefits and dangers of carbon tax." PLOS Climate 1, no. 7 (2022): e0000052. http://dx.doi.org/10.1371/journal.pclm.0000052.

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Many scholars argue that revenue from carbon taxes should be used to replace other taxes, such as taxes on capital or labor, in order to minimize economic damage or compensate for the regressive nature of carbon tax. Advocates of this approach argue that the carbon tax could produce a “double dividend,” reducing emissions while also increasing GDP by allowing other taxes to be lowered. This paper suggests caution before adopting this approach, for two reasons. First, the scholarly literature systematically understates the benefits of carbon taxes, and overstates their costs, by simply ignoring

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Criminisi, A., C. M. Fontanazza, G. Freni, and G. La Loggia. "Evaluation of the apparent losses caused by water meter under-registration in intermittent water supply." Water Science and Technology 60, no. 9 (2009): 2373–82. http://dx.doi.org/10.2166/wst.2009.423.

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Apparent losses are usually caused by water theft, billing errors, or revenue meter under-registration. While the first two causes are directly related to water utility management and may be reduced by improving company procedures, water meter inaccuracies are considered to be the most significant and hardest to quantify. Water meter errors are amplified in networks subjected to water scarcity, where users adopt private storage tanks to cope with the intermittent water supply. The aim of this paper is to analyse the role of two variables influencing the apparent losses: water meter age and the

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Zhao, Daozhi, and Hongshuai Han. "Decisions and Coordination in a Capacity Sharing Supply Chain considering Production Cost Misreporting." Complexity 2020 (July 27, 2020): 1–12. http://dx.doi.org/10.1155/2020/1926035.

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In the manufacturing capacity sharing platform, considering the manufacturing capacity provider’s cost misreporting behavior and the collusion behavior of the platform operator, this paper built a supply chain consisting of a platform operator, a capacity provider with surplus capacity, and a manufacturer with insufficient capacity. This paper studied the influence of the cost misreporting behavior on the supply chain members’ decisions and profits. By use of the game theory, in the scenarios including the supplier misreporting to other supply chain members and the supplier colluding with the

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Zeidan, Rabih, and Saleha Khumawala. "Price management in nonprofit hospitals." Journal of Public Budgeting, Accounting & Financial Management 26, no. 1 (2014): 50–80. http://dx.doi.org/10.1108/jpbafm-26-01-2014-b002.

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This study examines whether nonprofit hospitals (NPHs) use price increases to overstate reported charity care spending. Anecdotal evidence points to hospitals raising prices to maximize Medicare's supplemental reimbursement and to maximize collection from self-pay and uninsured patients. This study provides empirical evidence that NPHs raise prices in part to satisfy the state's charity care requirements and to substitute real care with price-valued charity care. The ratio of charges to costs (RCC), price standardized by cost - a measure for comparing revenues generated to estimate costs alloc

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Khellil, Khaled, and Kamilia Loucif. "THE CONTRIBUTION OF SMALL AND MEDIUM-SIZED ENTERPRISES IN THE ALGERIAN ECONOMY: AN ENTROPY INDEX APPROACH." Acta Economica 22, no. 41 (2024): 153–74. https://doi.org/10.7251/ace2441153k.

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The role of small and medium enterprises in the economic development of nations cannot be overstated. These businesses, ranging from small family-owned bakeries to medium-sized manufacturing plants, play a vital role in job creation, innovation, and overall economic growth. Numerous studies have established the crucial significance of SMEs to economic success and the development of regions. Our research aims to investigate the extent to which SMEs in Algeria contribute to the country’s economic development and diversification. Considering the economic status of Algeria as a developing nation h

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Davydov, Denis, and Steve Swidler. "Reading Russian Tea Leaves: Assessing the Quality of Bank Financial Statements with the Benford Distribution." Review of Pacific Basin Financial Markets and Policies 19, no. 04 (2016): 1650021. http://dx.doi.org/10.1142/s0219091516500211.

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Benford’s Law, a rule concerning first digits of an array of numbers, has frequently been used to test for the reporting quality of financial statements. When applied to the recent experience for Russian banks, one conclusion is that the 2004 regime shift in accounting standards produced higher quality financial statements. Prior to 2004, the Benford evidence suggests that Russian banks tended to round revenues up, expenses down and thus overstate net income. It also appears that banks may have presented stronger balance sheets than warranted. In the second part of the analysis, the practical

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Barker, Terry, and Nick Johnstone. "Equity and Efficiencyin Policies to Reduce Carbon Emissions in The Domestic Sector." Energy & Environment 4, no. 4 (1993): 335–61. http://dx.doi.org/10.1177/0958305x9300400402.

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It is frequently asserted that the distribution effects of a carbon/energy tax - such as that proposed by the Commission of the European Communities - will be largely regressive: that the burden of the tax will fall disproportionately on lower income households. Such an assertion, although valid within the confines of the respective analyses, is based upon an unduly limited treatment of the fiscal implications of such a tax as well as a simplification of the demand for energy services in the domestic sector. It will be argued that such analyses, by implicitly assuming that efficiency objective

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Alabi, Ayoola Maxwell, Fuzzy Naomi Oguntoyinbo, Kehinde Mobolaji Abioye, Adesola Adepeju John-Ladega, Anwuli Nkemchor Obiki-Osafiele, and Chibuike Daraojimba. "DOWNLOAD PDF DOWNLOAD XML BANKING RESILIENCE IN AFRICA: A REVIEW OF STRATEGIES SHIELDING THE CONTINENT'S ECONOMY." Economic Growth and Environment Sustainability 3, no. 1 (2023): 52–58. https://doi.org/10.26480/egnes.01.2024.52.58.

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This review paper provides an in-depth analysis of the connection between banking resilience and economic growth in Africa. It highlights the critical function of banking resilience in reducing economic shocks, fostering financial inclusion, and encouraging sustainable growth. According to key findings, resilient banking systems support monetary policy transmission, facilitate the absorption of losses during crises, and draw in foreign investment. These factors all help to maintain economic stability. Furthermore, they support SME development, finance infrastructure projects, encourage financi

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Pasara, Michael Takudzwa, Chamunorwa Gonyora, and Daniel Francois Meyer. "Attitudes, Knowledge, and Practices of Customs Administrators on Trade Facilitation." Studia Universitatis Babes-Bolyai Oeconomica 65, no. 2 (2020): 46–64. http://dx.doi.org/10.2478/subboec-2020-0009.

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AbstractIn light of renewed interests to boost African trade through continental integration, the authors identified trade facilitation as an integral component of complimenting the integration processes. This is especially relevant in the southern region where the majority of borders are characterised by complex and duplicated processes due to the lack of ‘one-stop border posts’. This study explores the attitudes, knowledge and practices of customs administrators on trade facilitation in Zimbabwe. Based on questionnaires, face-to-face interviews, and secondary data collected from the Zimbabwe

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Ung, Lik Jing, Rayenda Khresna Brahmana, and Chin-Hong Puah. "Brokerage fee, ownership expropriation and earnings management of Malaysian property companies." Property Management 36, no. 4 (2018): 461–82. http://dx.doi.org/10.1108/pm-06-2017-0035.

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Purpose The purpose of this paper is to investigate whether real estate companies manipulate their earnings through the brokerage fee across ownership expropriation or not. Design/methodology/approach This study considers Kuala Lumpur Stock Exchange listed real estate firms to investigate how the brokerage fee in the real estate industry might affect the earnings management of firms across its ownership expropriation. Using annual report data, the authors investigate the associations over a panel for the period 2008−2012. Robust panel regression is used to divulge the probability values with r

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Slukhai, Sergii, Liudmyla Demydenko, Yuliia Nakonechna, and Tetiana Borshchenko. "The Principle of Transparency in the Ukrainian Decentralisation Reform." Central European Public Administration Review 17, no. 2 (2019): 141–66. http://dx.doi.org/10.17573/cepar.2019.2.07.

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After the Revolution of Dignity (2013–2014), the new Ukrainian government set out a number of reforms, one of which – and a successful one so far – was decentralisation, involving territorial amalgamation and re-allocation of public revenues and outlays in favour of the newly-established amalgamated territorial communities (ATCs). This study aims to analyse whether decentralisation is supported by the realisation of the budget transparency principle. We attempt to fill the gap still existing in the research of public sector transparency in Ukraine, concerning the basic administrative level, he

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Ries, Kenneth M. "IDENTIFICATION AND INITIAL RECOVERY OF JET A FUEL FROM THE GROUND UNDERLYING A TANK FARM AT PALM BEACH INTERNATIONAL AIRPORT." International Oil Spill Conference Proceedings 1985, no. 1 (1985): 277–83. http://dx.doi.org/10.7901/2169-3358-1985-1-277.

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ABSTRACT A recent surface fuel spill incident by tank overflow at a 220,000 gal above-ground airport tank farm led to a single monitoring well installed at the request of the state. This well disclosed previously spilled Jet A fuel at the water table, 5 ft below grade. Eight monitoring wells averaging 7 ft deep were completed in 3 days, revealing a surprisingly confined pool of fuel in fine sand estimated at 24,000 ft2 but with over 30 in. of fuel in some wells. Monitoring wells 40 ft away showed a complete absence of fuel. Leaking from underground piping was tested and eliminated as a possibl

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Hasan, Md Shamimul, Normah Omar, Paul Barnes, and Morrison Handley-Schachler. "A cross-country study on manipulations in financial statements of listed companies." Journal of Financial Crime 24, no. 4 (2017): 656–77. http://dx.doi.org/10.1108/jfc-07-2016-0047.

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Purpose The purpose of this study is threefold: first, to detect trends in financial statement manipulation; second, to measure the level of manipulation and to measure the variation in manipulation between countries; and, third, to identify widely used techniques in financial statements manipulation. Design/methodology/approach This study uses financial data of listed companies from Asia, namely, Japan, Singapore, Malaysia, Indonesia, Thailand, Hong Kong and China. The study adopts financial ratios, financial forensic tool, dichotomous approach and statistical tools to analyze the data (84,00

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Lau, Chee Kwong, and Ki Wei Ooi. "A case study on fraudulent financial reporting: evidence from Malaysia." Accounting Research Journal 29, no. 1 (2016): 4–19. http://dx.doi.org/10.1108/arj-11-2013-0084.

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Purpose This paper aims to examine cases of fraudulent financial reporting (FFR) which were subject to published enforcement actions by the Securities Commission Malaysia (SC) from 1998 to 2012 for reasons of alleged financial misreporting. It investigates the main attempts used (how) and sensible motives (why) for these fraudulent reporting. Design/methodology/approach This study undertakes a close examination of the financial reports manipulated – annual accounts, interim reports and financial reports in listing proposals, initial public offering prospectuses and corporate restructuring prop

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ZAHOUANI, Chadia, Hassane ANNAJI, and Ahmed OUAZZANI. "Rural development strategies and retention of health care personnel in rural and landlocked health facilities in Morocco: inventory." African Scientific Journal Vol 3, N° 14 (2022): 112. https://doi.org/10.5281/zenodo.7186041.

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<strong>Résumé </strong> En Afrique et dans de nombreux pays à faible revenu, plus de 80% des soignants pratiquent en ville, alors que la majorité de la population réside en région rural.par conséquent les campagnes des régions du monde sont désertées par les soignants alors que des centres de santé urbains sont en sureffectif. Nous cherchons à travers ce papier  à mettre le point sur la problématique de rétention des personnels soignants dans les zones rurales au Maroc, et de proposer

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Колева, Бранимира Асенова. "Accounts Receivable and Revenue." Dialogue 22, no. 2 (2023). https://doi.org/10.58861/tae.dlg.2023.2.02.

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Revenues are the lifeblood of any organization. Without cash inflows, the entity may cease to exist. The sales account is closely tied to accounts receivables, therefore, evidence supporting accounts receivable tends to support sales. Accounts receivable is frequently the largest asset that a company has. If your company is subject to an annual audit, the auditors will review its accounts receivable and revenues in some detail to determine if they are fairly presented in the context of the financial statements as a whole. Some companies manipulate their earning by inflating their period and re

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-, Vijayakumara, and Nithya M. R. -. "Hotel Sales and the Salesperson." International Journal For Multidisciplinary Research 7, no. 1 (2025). https://doi.org/10.36948/ijfmr.2025.v07i01.37207.

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The importance of hotel sales cannot be overstated, as it is the primary driver of revenue for the property. A hotel's sales team is responsible for optimizing pricing strategies, ensuring high occupancy rates, and maintaining long-term relationships with both individual customers and corporate accounts. Successful sales teams leverage data from revenue management systems to set competitive room rates that fluctuate according to demand, seasons, and market trends

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Rizal, Hana Rolanda, Titi Suhartati, and Yenny Nuraeni. "DAMPAK PENGAKUAN PENDAPATAN SEBELUM DAN SESUDAH DITERAPKAN PSAK 72 DALAM LAPORAN KEUANGAN PT. X." account 7, no. 1 (2020). http://dx.doi.org/10.32722/acc.v7i1.2837.

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DAMPAK PENGAKUAN PENDAPATAN SEBELUM DAN SESUDAH DITERAPKAN PSAK 72 DALAM LAPORAN KEUANGAN PT. X Hana Rolanda Rizal hanarolandarizal@gmail.com Titi Suhartati b_titis@yahoo.comYenny Nuraeninuraeni.yenny@gmail.comProgram Studi Akuntansi Keuangan Politeknik Negeri Jakarta ABSTRACTThis study aims to determine the impact of revenue recognition after applying PSAK 72 in thefinancial statements of PT. X for the periods 2018 and 2019. This research uses qualitative methods with case study approach, which is analyzing the recognition and recording of revenue from contractswith customers at PT. X and com

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Eastman, Evan M., David L. Eckles, and Andrew Van Buskirk. "Accounting-Based Regulation: Evidence from Health Insurers and the Affordable Care Act." Accounting Review, April 22, 2020, 0000. http://dx.doi.org/10.2308/tar-2019-0173.

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The Patient Protection and Affordable Care Act (ACA) requires that insurers spend a minimum amount of their premium revenue on policyholder benefits. The Act specifies enforcement via a combination of insurer self-reporting, government examinations, and payment of policyholder rebates in cases where insurers fail to meet the required spending amount. We find that insurers' reported estimates are consistently overstated in situations where more accurate estimates would have triggered rebate payments; publicly-traded insurers (particularly those exhibiting poor financial reporting quality) exhib

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Dewah, Peterson, and Alfred Ndlebe. "Digitising Archival Material at ZIMPAPERS Harare: Emerging Challenges and Opportunities in the Covid-19 Era." Mousaion: South African Journal of Information Studies 39, no. 4 (2022). http://dx.doi.org/10.25159/2663-659x/10050.

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ZIMPAPERS has begun a massive digitisation of newspaper stories and photographs, according to their subject, that it has been storing in the established archival facility. Newspapers from as far back as 1892 have been bound to create volumes of newspaper-bound books. Digitisation not only makes them more widely available, but it also has preservation benefits by eliminating or reducing physical handling of archives and photographs by users. The photographs are kept together with the original picture for every published picture and its story. The archival facility serves as a memory and knowled

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Oke, Ayodeji Emmanuel, John Aliu, Solomon Onajite, and Michael Simeon. "Success factors of digital technologies (DT) tools adoption for sustainable construction in a developing economy." Construction Innovation, December 22, 2022. http://dx.doi.org/10.1108/ci-08-2022-0207.

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Purpose As the construction sector constantly seeks ways to address ever-growing societal demands, the need to embrace innovation and digital technologies (DTs) cannot be overstated. Therefore, the purpose of this study is to assess the success factors influencing the adoption of DTs to achieve sustainable construction in a developing economy such as Nigeria. Design/methodology/approach A quantitative research approach was conducted with close-ended questionnaires developed and administered to construction professionals based in Lagos State, Nigeria. Data obtained was analyzed using percentage

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Zeru, Tesfaye, Temesgen Awoke, Teshome Assefa, et al. "Spicy Shiro flour and Berbere powder (an ethnic, indigenous food of Ethiopia)." Journal of Ethnic Foods 10, no. 1 (2023). http://dx.doi.org/10.1186/s42779-023-00175-6.

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AbstractEthiopia is a multiethnic nation with a wide range of cultural traditions, as well as ancient indigenous culinary skills that have made a significant contribution to national and religious holidays, family get-togethers, community celebrations, funeral rites, and economical progress. The most extensively produced and consumed traditional meals in various regions of Ethiopia are Shiro flour and Berbere powder. The significance and reputation of Shiro flour and Berbere powder in Ethiopian culture cannot be overstated. Shiro flour and Berbere powder are consistently the most well-liked an

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Blythe, Stephen Errol. "Auditors’ Duty to Implement Subsequent Events Procedures for Stock Registration Statements: A Case Study of In Re Pareteum Securities Litigation." Account and Financial Management Journal 07, no. 07 (2022). http://dx.doi.org/10.47191/afmj/v7i7.06.

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This is a case study of In re Pareteum Securities Litigation, a federal class action lawsuit filed in New York City on February 26, 2020. The plaintiffs consist of the group of stockholders who purchased Pareteum Corporation’s (Pareteum) stock during the period of December 14, 2017 through October 21, 2019. During this period, Pareteum significantly overstated its revenue but Pareteum’s auditor, Squar Milner (auditor), issued unqualified opinions on Pareteum’s financial statements. The defendants are: Pareteum Corporation, several of Pareteum’s top managers, and Pareteum’s auditor. The case is

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Bridge, Morgan. "Higher Education Economic Impact Studies: Accurate Measures Of Economic Impact?" Journal of College Teaching & Learning (TLC) 2, no. 2 (2005). http://dx.doi.org/10.19030/tlc.v2i2.1777.

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Many public institutions of higher education conduct/contract economic impact studies regularly. The accuracy of the economic impact is frequently suspect, since institutions frequently use economic impact as a means to demonstrate their contribution to the local economy in order to justify and increase tax dollars received. Economic impact studies are also used as marketing tools promoting the value of the service being provided to the local community. Hence, the question arises, is it possible for higher education economic impact studies to accurately reflect the dollar value contributed to

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Goni, Lesli Mersi, Jantje J. Tinangon, and Stanley Kho Walandouw. "ANALISIS PERLAKUAN AKUNTANSI ATAS PENDAPATAN DAN BIAYA PADA PT.SKYTECH INDONESIA." GOING CONCERN : JURNAL RISET AKUNTANSI 8, no. 3 (2014). http://dx.doi.org/10.32400/gc.9.1.25221.2014.

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Income is one of the important elements to maximize the profits. Revenue should be measured appropriately so that the revenue will be recognized the right company , so avoid overstate or understate the presentation of the financial statements . According to PSAK No. . 34 ( revised 2010 ) , there are two methods of revenue recognition method used is the percentage of completion and completed contract method . The purpose of this study was to determine the suitability of the recognition of revenue and expenses by PT . Skytech Indonesia with PSAK No. 34 ( revised 2010 ) . The analytical method us

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Roy, Delphine. "Strategic Coding in the Assessment of Long‐Term Care Needs: Evidence From France." Health Economics, February 11, 2025. https://doi.org/10.1002/hec.4950.

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ABSTRACTThere is strong evidence of “upcoding” whereby health care providers overstate the severity of disease to increase billing revenue. Much less is known about strategic coding in the assessment of patient eligibility for long‐term care. This paper takes advantage of a unique French linked survey dataset to document how patient assessment depends critically on the incentives of the assessing agents. I find that nursing homes assess their patients to be more disabled (thus increasing their revenue) compared to community assessors who seek to minimize disability payments levels. Public hosp

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Rustagi, Ram P., and Viraj Kumar. "Experiential Learning of Networking Technologies: Understanding Web Performance." Advanced Computing and Communications, March 10, 2018. http://dx.doi.org/10.34048/2018.1.f4.

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It is almost impossible to overstate the importance of the internet in transforming every aspect of modern life. The number of internet users continues to grow, and users increasingly expect immediate responses while interacting with web content. Any perceived delay can be off-putting for users and can result in loss of business and revenue for the corporation offering the web service. Thus, optimizing web delivery is an increasingly important challenge. In this article we discuss several modern best-practices to improve web performance. As always, we design a series of experiments to help rea

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Blackstone, Erwin, and Joseph Fuhr Jr. "The Complexity of Pharmaceutical Prices: An Economic Analysis." Journal of Commercial Biotechnology 24, no. 4 (2019). http://dx.doi.org/10.5912/jcb923.

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This article examines the complexity of pharmaceutical pricing. Specifically, list prices are often considerably higher than net prices. PBMs have considerable market power to obtain substantial discounts (rebates) from pharmaceutical companies which encourages higher list prices. In general the generic market work well. At issue is how much of the discounts are passed on to other stakeholders. High prices during market exclusivity or patent protection encourages R&D. Pharmaceuticals spend a large percentage of revenues on R&D, earn large profits which are somewhat overstated and take

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Crujido, Lorenz Jan C., Clark Darwin M. Gozon, and Reuel C. Pallugna. "Day-Ahead Electricity Load Forecasting with Multivariate Time Series." Mindanao Journal of Science and Technology 21, no. 2 (2023). http://dx.doi.org/10.61310/mjst.v21i2.1714.

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The importance of day-ahead load forecasting cannot be overstated. Electricity load forecasting is highly important because it allows electric distribution utilities to increase their transmission efficiency and their revenues, increase the reliability of power supply, and correct decisions for future developments. In this paper, day-ahead load forecasting was studied using multivariate time series analysis. Traditional forecasting method such as seasonal autoregressive integrated moving average (SARIMA) was used. Machine learning algorithms such as Feed Forward Neural Network (FFNN) and Long

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Leaver, Tama. "Going Dark." M/C Journal 24, no. 2 (2021). http://dx.doi.org/10.5204/mcj.2774.

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The first two months of 2021 saw Google and Facebook ‘go dark’ in terms of news content on the Australia versions of their platforms. In January, Google ran a so-called “experiment” which removed or demoted current news in the search results available to a segment of Australian users. While Google was only darkened for some, in February news on Facebook went completely dark, with the company banning all news content and news sharing for users within Australian. Both of these instances of going dark occurred because of the imminent threat these platforms faced from the News Media Bargaining Cod

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