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Academic literature on the topic 'Tone of Financial Reporting'

Author: Grafiati

Published: 7 June 2025

Last updated: 26 June 2025

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Journal articles on the topic "Tone of Financial Reporting"

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Safarnezhad, Boroujeni Amin, Ali Akbar Chaharmahali, Falak Jamshid Peik, and Mohammad Rabiei. "Examining the Practical Concepts of the Tone of Financial Reporting in Public Companies with an Emphasis on Text Mining." Public Accounting 19, no. 1 (2023): 105–18. https://doi.org/10.5281/zenodo.14044050.

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The primary goal of shareholders in a company is to increase stock returns. In this regard, quantitative and qualitative information about the company can assist investors in enhancing stock returns. Therefore, the aim of the present study is to examine the role of the tone of financial reporting in explaining the stock returns of public companies, with an emphasis on text mining.  To empirically investigate this topic, a text analysis methodology was employed, utilizing data from 29 public companies listed on the Tehran Stock Exchange between 2013 and 2019. The identification of the tone present in the board of directors' reports was conducted using text mining methods in the R programming environment. To test the research hypotheses, a comparison of means between two populations was performed using Stata software. The results and findings of the study indicate that the tone of financial reporting is effective in explaining the differences in stock returns of public companies, and there is a statistically significant difference between the stock returns of public companies with positive and negative financial reporting tones. By employing text mining methods, one can analyze the tone of financial reporting of companies and select those with a high positive financial reporting tone to enhance stock returns.  It is recommended that standard setters pay more attention to auditing the written information in financial reports, as the opportunistic use of tone by managers may not be audited, potentially reducing users' trust in the written messages of financial reports. The results and findings of this research can contribute to the development of text mining tools in the fields of accounting and finance.

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Safarnezhad, Boroujeni Amin, Ali Akbar Chaharmahali, Falak Jamshid Peik, and Mohammad Rabiei. "The Impact of Financial Reporting Tone on Stock Returns of Companies Listed on the Tehran Stock Exchange." Journal of Management Accounting and Auditing 12, no. 46 (2023): 429–40. https://doi.org/10.5281/zenodo.14044029.

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In recent years, analyzing various aspects of the qualitative information in financial reports has become an important tool for decision-making by investors and other stakeholders in the capital market. The aim of the present study is to examine the impact of the tone of financial reporting, as one of the key aspects of qualitative information in financial reports, on stock returns of companies. To empirically investigate this topic, the study employs a text analysis methodology and utilizes data from 90 companies listed on the Tehran Stock Exchange between 2013 and 2019. The statistical technique used to test the hypotheses is multivariate regression of panel data, employing the statistical software Stata. The measurement of the tone present in the financial reports was conducted based on a vocabulary culture in R software. The results indicate that the tone of financial reporting has a negative and significant impact on the stock returns of companies listed on the Tehran Stock Exchange. This research not only advances studies in the field of qualitative information but also deepens the existing knowledge in the emerging subfield of reporting tone.

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Rahman Kabrat, Ahmed ali, Mohsen Dastgir, and Saeid Aliahmadi. "The Effect of Corporate Governance Components and Corporate Strategy on The Tone and Readability of Financial Reporting." Business, Marketing, and Finance Open 1, no. 6 (2024): 114–31. https://doi.org/10.61838/bmfopen.1.6.10.

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The primary aim of this study was to model the factors influencing the tone and readability of financial reporting, focusing on corporate governance components and corporate strategies in the Tehran Stock Exchange. The research considered corporate governance components such as managerial ownership, institutional ownership, familial ownership, board size, board independence, gender diversity within the board, independence of the auditing committee, frequency of auditing committee meetings, and the size of the auditing committee. Additionally, corporate strategies, categorized as defensive and offensive strategies, were analyzed as independent variables. The dependent variables in this study were the tone and readability of financial reporting. The statistical sample comprised 125 companies from 2013 to 2022, with data analyzed using multiple regression tests. Findings from the first and second hypotheses revealed that institutional ownership, board independence, auditing committee independence, and the offensive strategy had a positive and significant effect on the tone of financial reporting. Conversely, managerial ownership, familial ownership, and the defensive strategy exhibited a negative and significant effect on the tone. Similarly, results from the third and fourth hypotheses showed that the number of auditing committee meetings, board independence, auditing committee independence, and the offensive strategy positively and significantly influenced financial reporting readability. In contrast, managerial ownership, familial ownership, and the defensive strategy negatively and significantly affected readability. The coefficients of determination indicated that corporate governance components and corporate strategies accounted for 62.7% of the variation in financial reporting tone and 74.3% of the variation in financial reporting readability, respectively.

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Rich, Kevin T., Brent L. Roberts, and Jean X. Zhang. "Linguistic Tone of Municipal Management Discussion and Analysis Disclosures and Future Financial Reporting Delays." Journal of Emerging Technologies in Accounting 13, no. 2 (2016): 93–107. http://dx.doi.org/10.2308/jeta-51618.

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ABSTRACT We investigate relations between the textual content of municipal Management Discussion and Analysis (MD&A) disclosures and future financial reporting. Specifically, we examine the linguistic tone of municipal MD&A disclosures and future financial reporting delays as a proxy for financial reporting quality. Using a sample of 362 municipal MD&A disclosures in fiscal year-end 2011, our empirical analysis suggests that the fraction of positive to total words in municipal MD&A disclosures is associated with timelier financial reporting in the following year after controlling for current report timing and other municipality and governance factors. We interpret our results to suggest that positive language in municipal MD&A disclosures is a signal of confidence in financial reporting quality, indicating that MD&A text contains relevant information in forecasting the quality of future financial reporting for local governments. JEL Classifications: G34; H55; H72.

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Patelli, Lorenzo, and Matteo Pedrini. "Is Tone at the Top Associated with Financial Reporting Aggressiveness?" Journal of Business Ethics 126, no. 1 (2013): 3–19. http://dx.doi.org/10.1007/s10551-013-1994-6.

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Pourkarim, Mohammad, Saeid Jabbarzadeh Kangarlouei, Jamal Bahri Sales, and Hassan Galavandi. "The Impact of Corporate Governance on Tone of Financial Reporting." Iranian journal of Value and Behavioral Accounting 4, no. 8 (2020): 33–62. http://dx.doi.org/10.29252/aapc.4.8.33.

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Abdollahi, Taher, Saeed Jabbarzadeh Kangharloui, Jamal Bahri Sales, and Asgar Pakmaram. "A Model for Determining Audit Fees with Emphasis on the Tone of Financial Reporting Based on Grounded Theory." International Journal of Innovation Management and Organizational Behavior 3, no. 5 (2023): 208–17. http://dx.doi.org/10.61838/kman.ijimob.3.5.24.

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Objective: The objective of this study is to develop a model for determining audit fees with an emphasis on the tone of financial reporting, using a grounded theory approach. Methodology: This research employs a qualitative methodology utilizing grounded theory based on the Strauss and Corbin approach. Data were collected through in-depth and semi-structured interviews with 12 participants, including auditors from firms, auditors from the Audit Organization, financial managers, and individuals with experience in contracting with auditors. The interviews were conducted between April and June 2021. Data analysis was performed using MAXQDA10 software, following open, axial, and selective coding procedures. Findings: The analysis identified 1,518 codes, leading to 38 subcategories and 14 main categories. The study found that client size, the complexity of operations, and the client's budget significantly influence audit fees. It also highlighted that the tone of financial reports serves as a significant intervening factor, moderating audit fees. Specifically, a positive tone in financial reports is associated with lower audit fees, while a negative tone leads to higher fees. The findings suggest that firms with higher reputations and industry specialization command higher fees due to their perceived reliability and expertise. Conclusion: The study concludes that audit fee determination is a multifaceted phenomenon influenced by various factors, including client characteristics, firm reputation, industry specialization, and the tone of financial reporting. The tone of annual reports plays a critical role as an intervening variable, moderating audit fees either positively or negatively. The findings underscore the importance of considering qualitative factors, such as report tone, alongside traditional quantitative factors in audit fee determination. The study also provides recommendations for policymakers, audit firms, and corporate managers to enhance the fairness and rationality of audit fee structures.

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Buchholz, Frerich, Reemda Jaeschke, Kerstin Lopatta, and Karen Maas. "The use of optimistic tone by narcissistic CEOs." Accounting, Auditing & Accountability Journal 31, no. 2 (2018): 531–62. http://dx.doi.org/10.1108/aaaj-11-2015-2292.

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Purpose The purpose of this paper is to examine how CEO narcissism can be related to the usage of an abnormal optimistic tone in financial disclosures. Drawing on upper echelons theory, this paper suggests a link between CEO characteristics, such as narcissism, and accounting choices, such as optimistic financial reporting language. Design/methodology/approach To measure the narcissistic trait of a CEO, the study builds on a model using a set of 15 archival indicators. The usage of an abnormal optimistic tone is assessed quantitatively when looking at firms’ 10-K filings, where “abnormal” refers to tone that is unrelated to a firm’s performance, risk, and complexity. This approach allows for the use of firm-fixed effects for a sample of US listed firms over the period 1992-2012. Findings The results show that CEO narcissism is significantly positively related to abnormal optimistic tone in 10-K filings. If a highly abnormal optimistic tone is present, the level of CEO narcissism is positively related to the likelihood of future seasoned equity offerings and larger future investments in research and development. Research limitations/implications The findings are relevant for shareholders and stakeholders as well as auditors and legislators. All stakeholders should be aware of the overly optimistic reporting language resulting from CEO narcissism and need to make allowances for it when assessing firm performance based on financial disclosures. Originality/value This study is the first to show in a large-scale sample how CEO narcissism can be related to a firm’s use of optimistic language, and thus contributes to the question of how personality traits affect an organization’s financial reporting strategy.

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Biloblovskyi, Sviatoslav, Oksana Haidaienko, Larysa Khrystenko, Olena Demchuk, and Hanna Morozova. "Integrated reporting management: Optimising organisational performance." Multidisciplinary Reviews 7 (June 11, 2024): 2024spe016. http://dx.doi.org/10.31893/multirev.2024spe016.

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This study examines the intricate interdependence of organisational management control systems (MCS), sustainability integration, and financial reporting. Empirical analysis highlights the need for a holistic and multi-faceted integration of internal systems, particularly across management accounting, financial reporting, and sustainability. The research outlines the challenges and benefits of embedding sustainability principles into management systems, demonstrating potential gains in efficiency, risk mitigation, and competitive advantage. One of the critical conclusions that emerged based on the conducted study is related to the perception of Managerial Discretion. Acknowledging the invariance of top management roles and behaviours is crucial when designing reporting systems. Tailoring the system to the specific environmental conditions the organisation faces is essential, striving for a balance between maximising opportunities and maintaining control. Comprehensive integration between management accounting, financial reporting, and sustainability systems addresses concerns about the disparity in sophistication between financial and sustainability performance indicators. A one-size-fits-all approach is impractical, necessitating a distinct project approach for each organisation when implementing the reporting management function. It is suggested that organisations should be diversified according to their size and maturity level in order to identify specific and concrete measures aimed at building an effective reporting system. The author enhanced the critical role of top management in defining, designing, and implementing a practical reporting governance framework. This framework should ensure alignment with the organisation's strategic objectives and needs. A successful organisational structure hinges on establishing and maintaining the "tone at the top". By promoting a positive "tone at the top," management fosters a sustainable and successful corporate culture, paving the way for future development and achieving strategic goals. These conclusions offer valuable insights for organisations seeking to establish robust and effective reporting systems that support informed decision-making, stakeholder engagement, and sustainable value creation.

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Beretta, Valentina, Maria Chiara Demartini, Laura Lico, and Sara Trucco. "A Tone Analysis of the Non-Financial Disclosure in the Automotive Industry." Sustainability 13, no. 4 (2021): 2132. http://dx.doi.org/10.3390/su13042132.

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This study’s purpose is twofold. On the one hand, it analyzes the relationship between the profitability of firms and the tone of nonfinancial disclosures; on the other hand, it tests the relationship between the environmental, social, and governing (ESG) performance of firms and the tone of nonfinancial disclosures on the automotive sector under two different and competing approaches, which are incremental information and impression management. The sample is composed of 68 nonfinancial reports issued by 17 automotive organizations between the years 2016 and 2020. Data analysis proceeded in two stages. First, a content analysis was performed to assess the linguistic attributes of the nonfinancial disclosure. Second, an inferential regression analysis was performed to test the hypothesized associations between firms’ performance and tone of their disclosures. The results of this study are aimed at providing evidence of the determinants of the verbal tone in the corporate nonfinancial reporting in a specific industry.

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Dissertations / Theses on the topic "Tone of Financial Reporting"

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OGLIARI, MATTEO. "Financial reporting: international convergence." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2015. http://hdl.handle.net/10281/77521.

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Yström, Annika. "Financial reporting in entrepreneurial SMEs : in search of significant areas of financial reporting information." Licentiate thesis, Internationella Handelshögskolan, IHH, Redovisning och finansiering, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14680.

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This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. In order to fulfill this purpose data has been collected in several sequential steps where the results of each step have provided with significant input and structure to the carrying through of the following step/s. The first step consists of a literature study of previous empirical studies about accounting information in entrepreneurial contexts. In the second step, interviews have been conducted with accounting experts engaged in the current discussion on the development of accounting standards for SMEs. The third and fourth step consists ofdocument studies of comment letters to the Swedish standard setter Bokföringsnämnden’s (BFN) two drafts of the accounting standard Financial reporting in small companies (K2) and IASB’s Esposure draft of an IFRS for SMEs. According to the study results the continuous high demand for financial capitalis a great challenge to managers of entrepreneurial SMEs in their efforts to make their entities develop and grow. In this context, financial reports make up an important tool mainly for informing external capital providers, among which bankers are considered to hold a prominent position. The high demand for financial capital also makes risk capitalists and other external owners more important as financiers of entrepreneurial SMEs than what is the case in SMEs in general. Other important users of entrepreneurial SMEs’ financial reports are customers, suppliers, employees, potential acquirers and management. One of the areas of financial reporting information that have been sorted out in this study as likely to be of significance to managers of entrepreneurial SMEs in their provision of information to users is cash flow. Information on cash flow is likely to be significant in the entrepreneurial context not at least since the development of entrepreneurial activities puts a lot of pressure on managers to secure the continuous inflow of cash. The extent to which capital providers make use of cash flow information provides with further argument for its importance in the entrepreneurial context. Also, entrepreneurial entities tend to rely on intangible assets to a high extent, and these assets are in general not sufficiently reflected in the balance sheets. Cash flow provides in this respect straightforward and reliable complementary information that is important when assessing the prospects of the business. Besides information on cash flow, information on intangible assets is according to the results of this study likely to be significant in an entrepreneurial context. The possibility to capitalize expenses for intangible investments is crucial not at least to avoid the legal consequences of bankruptcy law, which may be critical to the very survival of development-intensive entrepreneurial SMEs. The importance of innovation as a central part of the entrepreneurial process also makes financial reporting information on intangibles highly relevant from an informational perspective. In addition, financial ratios in general, and financial ratios measuring various aspects of growth - i.e. growth ratios - in specific, have been sorted out as likely to be of specific importance to include in the financial reports of entrepreneurial SMEs. Besides disclosure of additional information on individual intangible assets, additional disclosure of information related to the collective earning capacity of ongoing projects - including the business concept of the reporting entity - has also been identified as significant in the entrepreneurial context.

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Thompson, Andrew. "Financial reporting by superannualtion plans /." Title page, contents and introduction only, 1987. http://web4.library.adelaide.edu.au/theses/09EC/09ect468.pdf.

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Wagner, Simon. "Financial reporting by European foundations." Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/9853.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>Despite a significant increase in importance of the third sector in Europe, only little data is available of non-profit institutions like foundations and specifically their financial reporting. Therefore, this research analyzes the financial reporting by European foundations and draws conclusions concerning their approach in respective legal frameworks. Accounting standards and practices currently in use are compared and possible characteristics, relationships and patterns are investigated. The conclusion of this analysis confirms the lack of comparability, harmonization and standardization amongst European foundations. Existing reporting standards as well as legal frameworks differ within each country, making a comparison among European foundations very difficult.

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Barrieault, Robert C., and Douglas O. Moses. "Financial accounting concepts and DoN/DoD financial reporting practice." Thesis, Monterey, California: Naval Postgraduate School, 1993. http://hdl.handle.net/10945/24170.

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Piechocki, Maciej. "XBRL financial reporting supply chain architecture." Doctoral thesis, Technische Universitaet Bergakademie Freiberg Universitaetsbibliothek "Georgius Agricola&quot, 2009. http://nbn-resolving.de/urn:nbn:de:bsz:105-1885266.

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Recently the Internet with XML technologies and especially XBRL technology has impacted what is recognised as the financial reporting supply chain. Some claims in the market report that XBRL has the potential to reduce inefficiencies, automate and optimise the financial reporting supply chain. Nevertheless the real nature of the impact still remains unclear. The growing number of XBRL projects around the world together with strong interest from bodies such as the SEC in the United States, CEBS in the European Union and the IASB building XBRL taxonomies demonstrate the need for research in the area of XBRL application in the context of financial accounting and accounting information systems as well as in the financial reporting supply chain context. In order to answer the demand on the research in this area this research addresses financial reporting supply chain on the basis of financial accounting literature. With the introduction of information systems for enterprises, financial reporting was often discussed as a part of the AIS literature. Nevertheless the supply chain character and information systems context of financial reporting are rarely considered in the research literature in any theoretically constituent manner. This study examines the impact of XBRL on the financial reporting supply chain architecture. First goal of this thesis is to properly state and set the boundaries of financial reporting supply chain. In order to realise the goal modelling of financial reporting domain as financial reporting supply chain architecture is conducted. The second goal is to critically assess impact of XBRL on the modelled financial reporting supply chain architecture components. This assessment is conducted by enhancing financial reporting supply chain architecture with XBRL components thus modelling XBRL financial reporting supply chain architecture. The secondary goal of the assessment is the construction of the reference model of XBRL financial reporting supply chain architecture.

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Baxter, Peter J. "Audit committees and financial reporting quality." University of Southern Queensland, Faculty of Business, 2007. http://eprints.usq.edu.au/archive/00003632/.

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[Abstract]:This research investigated whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. Modified versions of the models developed by Jones (1991) and Dechow and Dichev (2002) provided three measures of earnings quality, which were used to proxy for financial reporting quality. The audit committee characteristics investigated were: independence, expertise, activity, size and tenure.Several contributions to knowledge are made by this research. First, this research examined the association between audit committee formation and financial reporting quality. This could not be done in many of the prior studies that used data on companies in the United States (Klein 2002a; Xie, Davidson and DaDalt 2003a; Bedard, Chtourou and Courteau 2004; Vafeas 2005; Yang and Krishnan 2005; Dhaliwal, Naiker and Navissi 2006), where audit committees have been mandatory for companies listed on the New York Stock Exchange since 1978. A large number of public and private sector groups have recommended mandatory audit committee establishment for all Australian listed companies. However, there has been a lack of empirical support for these recommendations and this research provides evidence regarding this association.Second, audit committees are more heavily regulated in the United States than Australia. Given the relative lack of audit committee regulation for Australian companies, Australia represented a richer empirical setting for the examination of the association between audit committee characteristics and financial reporting quality. The use of Australian company data for the selected time period, avoided the confounding effect of regulation on this association.Third, this research used both a modified version of the traditional Jones (1991) discretionary accruals model and the more recently developed accrual estimation error model from Dechow and Dichev (2002) to estimate proxies for financial reporting quality. Most of the prior studies predominantly used the Jones (1991) model, which has been subject to criticism in the literature. Therefore, the use of multiple models provides more powerful tests of the association between audit committees and financial reporting quality. Finally, this research included changes tests in addition to cross-sectional tests to reduce the likelihood of problems with omitted variables.Several conclusions can be drawn from the results. First, there was some evidence that earnings quality measured using the modified Jones (1991) model significantly reduced in the year following audit committee formation, thus providing some support for the notion that the formation of audit committees improves financial reporting quality. However, a comparison of these results with those of tests using earnings quality measures based on Dechow and Dichev (2002) indicates that audit committees appear more effective at reducing opportunistic earnings management, rather than total accrual estimation errors. Second, there was little evidence of a significant association between the characteristics of audit committees and improved financial reporting quality. Consequently, it can be suggested that, once audit committees are established, variations in their characteristics do not significantly affect financial reporting quality.These conclusions provide support for the mandatory audit committee requirement under the Australian Stock Exchange (ASX) listing rules, which became effective from 1 January 2003. However, there are doubts over the usefulness of several aspects of the ASX Corporate Governance Council's recommendations concerning the composition and size of audit committees.

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Afanasieva, Inna Ivanovna, and Anastasia Nikolaevna Kovalenko. "Non-financial reporting: essence and purpose." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53720.

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1. I.I. Afanasyeva. Implementation of the provisions of EU directives in Ukraine. Bulletin of the Volodymyr Dahl East Ukrainian National University, № 3 (233), 2017. P. 9-12. URL: http://www.irbis-nbuv.gov.ua/cgi- bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR =20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=VSUNU_2017_3_3 2. H. F. Agaverdiyeva. Non-financial reporting as a tool for regulating social responsibility. Economics, management, law: realities and prospects. 2016. №2. Pp. 54-57. 3. A.A. Annaev. The essence, standards and process of preparation of non-financial statements. 4. A.V. Blakita, R.S. Polyak. Non-financial reporting as a tool for assessing corporate social responsibility. Scientific Bulletin of Kherson State University. Series: Economic Sciences. 2015. Vip. 15. Ch. 4. S. 126-129. 5. T.V. Botsyan. Using standards for compiling and publishing non-financial statements: the experience of Ukrainian enterprises, 2014. № 2. URL: http://nbuv.gov.ua/UJRN/ eui_2014_2_10. 6. O.I. Gritsenko. Trends and problems of formation of integrated reporting by business entities. A young scientist. 2014. № 2 (05). Pp. 31-34. 7. G.O. Moskalyuk. Non-financial reporting in the implementation of the concept of sustainable development in Ukraine. Accounting and control in the management of economic stability of enterprises in the context of globalization / Ed. VF Maksimova. Odessa: ONEU, 2014. S. 323-373.<br>The structure of financial statements in accordance with the requirements of EU Directives is considered. The definition and purpose of non-financial reporting are given, the characteristics of positive and negative sides of non-financial reporting are given. The application of a systematic approach to the evaluation of non-financial reporting indicators is substantiated.<br>Розглянуто структуру фінансових звітів згідно вимог Директив ЄС. Приведено визначення та призначення нефінансової звітності, надано характеристику позитивних та негативних сторін складання не фінансової звітності. Обґрунтовано застосування системного підходу до оцінки показників не фінансової звітності.

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Henke, Trent Stanton. "Opportunistic Financial Reporting in Higher Education." Diss., Virginia Tech, 2017. http://hdl.handle.net/10919/77587.

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Annual university rankings produced by mainstream sources, such as U.S. News and World Report, are very popular and viewed as important by a variety of university stakeholders. Consequently, universities expend a great deal of effort in an attempt to ensure they appear in the best possible light. One major component of these ranking systems is the Carnegie Classification of Institutions of Higher Education, which is partly based on the research expenditures reported by the university. This system provides incentives for administrators at institutions of higher education to make strategic accounting choices, with respect to the classification of research expenditures, to improve the prestige of the university. I first measure the amount of accounting discretion within a university's classification of research expenditures and then test whether discretionary research expenditures impact the prestige of a university. Results indicate that discretionary research expenditures are positively associated with university prestige. Specifically, universities within my sample that have positive discretionary research expenditures have an increased probability of subsequently being classified as a Doctoral University with moderate to high research activity by 5% and 7% respectively. In addition, universities within my sample that had positive discretionary research expenditures experienced increases in their ranking of federal funding received relative to other universities by an average of 20.4 positions. These results are consistent with the concept that universities can make certain discretionary accounting choices which can help improve the prestige of the institution with the goal of obtaining additional sources of funding.<br>Ph. D.

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Aziz, Asmah Abdul. "Financial reporting by Scottish local authorities." Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk/R?func=search-advanced-go&find_code1=WSN&request1=AAIU603192.

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This research examines financial reporting by Scottish local authorities. Two particular aspects have been examined, namely audit lags and audit incidents. 65 local authorities were examined for the period 1989/90 until 1995/96. This period is classified as the pre-reorganisation period. Then the research continued by analysing audit lags and audit incidents for the 32 new postreorganisation local authorities for 1996/97 and 1997/98. The researcher used Luder's (1992) contingency model of public sector accounting innovations as a framework to analyse the stimuli for financial reporting changes in the Scottish local authorities. The effect of audit qualifications appears not to be a strong stimulus for the local authorities to improve financial reporting. The discussion on audit lags was divided into pre-reorganisation and postreorganisation periods. In addition, the ten local authorities in the Grampian and Tayside regional areas were studied for an additional 14 years. The results indicated that there was a persistent pattern among the local authorities in Scotland. The good performers were always good and the poor performers were always poor. Authorities like Angus DC managed to get an audit lag of around 4 months, while some local authorities took more than two years. Thus it is not impossible to get the accounts certified within four months. Audit incidents were classified into two categories, that is Audit Qualifications (AQ) and Comments Short of Audit Qualification (CSAQ). The performance among authorities varies tremendously. While some regional councils obtained very few audit incidents, some have many. Likewise some district councils have many and some have none. Islands appear to have more audit incidents. As proven by some authorities, getting a clean report is not impossible. Therefore it is important for local authorities to emphasise improving the audit lags and improving the quality of the accounts to obtain a clean report every year. Lengthy audit lag reflects inefficiency in management. This not only suggests weak internal control but also indicates that financial reporting is considered as a low priority task. Numerous audit incidents seem to signal that local authorities have not complied with all the rules and regulations. Repeated audit incidents imply that they were not serious in rectifying the situation. Reorganisation appears to disturb the ranking of the councils resulting in much longer audit lags in the last year of the abolished councils and the first two years after reorganisation. Thus, reorganisation contributes to longer audit lags and leads to numerous audit incidents, especially for 'limitation in audit scope'. Undoubtedly, Scottish local authorities should improve their financial reporting and their accountability to the public.

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Books on the topic "Tone of Financial Reporting"

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Alexander, David. Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0.

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Anne, Britton, ed. Financial reporting. 4th ed. International Thomson Business Press, 1996.

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Association of Chartered Certified Accountants (ACCA). Financial reporting. Kaplan Pub., 2010.

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Association of Chartered Certified Accountants (ACCA). Financial reporting. Kaplan Pub., 2009.

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Association of Chartered Certified Accountants (ACCA). Financial reporting. Kaplan Pub., 2008.

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Association of Chartered Certified Accountants., ed. Financial reporting. 4th ed. BPP Professional Education, 2004.

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Dupeyron, T. Financial reporting. 3rd ed. Chartered Institute of Management Accountants, 1996.

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Trimble, C. Financial reporting. Chartered Institute of Management Accountants, 1994.

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David, Alexander. Financial reporting. 4th ed. International Thomson Business Press, 1996.

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Association of Chartered Certified Accountants., ed. Financial reporting. 5th ed. BPP Professional Education, 2005.

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Book chapters on the topic "Tone of Financial Reporting"

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Christensen, Mark. "Financial Reporting." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2284.

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Christensen, Mark. "Financial Reporting." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-31816-5_2284-1.

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Whiteley, John. "Financial reporting." In Mastering Financial Management. Macmillan Education UK, 2004. http://dx.doi.org/10.1007/978-0-230-00098-8_3.

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Treesa, Jency. "Financial Reporting." In Accounting for Managers. Routledge India, 2024. https://doi.org/10.4324/9781003461159-13.

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Christensen, Mark. "Financial Reporting." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_2284.

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Bandy, Gary. "Financial reporting." In International Public Financial Management. Routledge, 2018. http://dx.doi.org/10.4324/9781351128308-7.

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Alexander, David. "Accounting theory, or Accounting can be interesting." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_1.

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Alexander, David. "Limited liability." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_10.

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Alexander, David. "Sanctity of capital." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_11.

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Alexander, David. "Divisible profits." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_12.

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Conference papers on the topic "Tone of Financial Reporting"

1

Alalwani, Zainab, and Gehan A. Mousa. "Optimistic disclosure tone in corporate annual reporting and financial performance." In 2020 International Conference on Decision Aid Sciences and Application (DASA). IEEE, 2020. http://dx.doi.org/10.1109/dasa51403.2020.9317105.

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Arum, Enggar, Ilham Wahyudi, and Widya Wendry. "Can Financial Ratios Detect Fraudulent Financial Reporting?" In Proceedings of the 2nd Universitas Kuningan International Conference on System, Engineering, and Technology, UNISET 2021, 2 December 2021, Kuningan, West Java, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.2-12-2021.2320350.

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"FINANCIAL REPORTING: AN INTERNET CLEARINGHOUSE." In 6th International Conference on Enterprise Information Systems. SciTePress - Science and and Technology Publications, 2004. http://dx.doi.org/10.5220/0002602703970402.

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Ormin, Koholga, and Musa Jerry. "International Financial Reporting Standards Adoption and Financial Reporting Information Overload: Evidence from Nigerian Banks." In Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.13.

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Thiebaut De Kergret, Malou. "Digitalization as the Key Enabler to Unlock New Carbon Value Streams." In ADIPEC. SPE, 2023. http://dx.doi.org/10.2118/216666-ms.

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Abstract As regulators and financial institutions set high expectations to transition to net zero, climate-neutral operations became a requirement today. However, many companies in the industry face challenges in measuring their emissions in an accurate, consistent, and automated way. As regulations become more stringent, calculating its carbon footprint is critical to unlock value and avoid penalties for inaccurate carbon footprint reporting. In this paper, I will share how digitalization is the foundation for effective carbon footprint management. While every company is unique one thing remains constant; measurement is the first step towards effective carbon footprint management. To achieve the best results possible scope creep must be avoided for effectiveness. Once the key emitting processing units are selected, the main sources of emission and measurement can be identified for scopes 1 and 2. With a Fit-for-plant mindset, real-time data, and digitalization, models can be deployed to automate emission calculations. Doing so lets you effectively measure and track the carbon intensity of your intermediary and final products in real-time and provides carbon data in your daily operation management. Through implementing this approach with customers, we have seen benefits of reducing efforts and costs related to emission data calculation and validation from 3-4weeks of effort quarterly to 0days; freeing up 1 to 2 resources to focus on value-added tasks; identifying high emitters, operational discrepancies, equipment inefficiencies, and operational improvements to reduce emission from 18,000 to 7,000 ton CO2e/year for a 150,000 bbl/day for a deep conversion refinery and to save up to 0.5% of energy consumption. Furthermore, the approach helped reduce IT overhead as emissions and energy consumption are measured, validated, consolidated and reported through one readily available tool. Lastly, the customers were able to trace the carbon intensity into their final products and leverage this for new value stream opportunities. Digitalization is the key to making the invisible visible and manageable. To track carbon, you must know where it comes from in real-time, so it becomes actionable. Quarterly or monthly calculations based on estimated and inaccurate emission factors methodology won't be sufficient for emission accounting and capturing opportunities arising with green premium and scope 3. This whitepaper offers a new perspective on carbon footprint management and the need for an automated emission calculation system to manage emissions effectively and track carbon. This will, in turn, unlock new value stream opportunities. Lastly, this paper highlights the workforce empowerment benefits and the financial considerations of emission granularity, as inaccurate emissions calculations will have financial implications in the future.

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Hohol, T. A., and Yu K. Lychkun. "Peculiarities of financial reporting in Germany." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-7-9.

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Wijayani, Dianing, and Dwi Ratmono. "Timeliness in Financial Reporting with Moderation." In Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 August 2022, Semarang, Indonesia. EAI, 2023. http://dx.doi.org/10.4108/eai.9-8-2022.2338630.

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Fitriati, Azmi, Rina Mudjiyanti, Widiati Lestari, Annisa Iftinan, and Ailsa Shabrina. "Internet Financial Reporting and Its Determinants." In Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.5-8-2020.2301213.

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Lazea, Georgiana Iulia. "Bibliometric analysis on cryptocurrencies financial reporting." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.11.

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This study delves into the world of cryptocurrency financial reporting (CFR) research, exploring the connections between researchers, their institutions, and the countries they represent, considering the context in which cryptocurrencies financial reporting practices remain uncertain. Data from the Web of Science Core Collection were employed, mainly publications from 2016 to 2023, using the term “cryptocurrency financial reporting” to identify publications regarding this topic. By leveraging tools like VOSviewer, Biblioshiny, and Microsoft Excel, we pinpointed influential research on CFR, collaboration networks among researchers, thematic groupings, and research trends. A unique aspect of the study is the classification of findings into three themes: “financial reporting” in 100% of the manuscripts, “asset evaluation” 61%, and “asset recognition” 72%. Our results suggest that while collaboration among researchers in this field is still developing, the innovative nature and growing recognition of CFR have the potential to attract more researchers. The limitation consists in the fact that the timeframe is limited, as data was gathered in March 2024, and the key term was found in a low number of publications. Given the dynamic nature of CFR, this bibliometric analysis might benefit from updates to capture the latest developments.

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Fırat, Emine, and Hakan Seldüz. "The Role of Financial Reporting in Occurrence of Financial Crises: Are The Regulations Generated by International Financial Reporting Standards Suffic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00882.

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Financial liberalization politics are utilized to cope with the economic dimension of globalization. They had important roles in occurrence and outspread of financial crises; and economic crises were triggered by the spread of financial crises to real economy. Because of financial liberalization; financial sector grew disproportionately developing faster than real economy. As the financial tools and methods got diversified, the sanction power of national regulations weakened due to the global dimension and a functional auditing mechanism could not be established. This enabled creative accounting practices and financial reporting manipulations and caused financial reports to become misleading and decreased their reliability. It is claimed by many researchers, that financial reporting again played an important role in the occurrence and spreading of the 2008 crisis, despite the fundamental amendments laid down with IFRS in 2003 and the continual updates. This study, which is displaying the characteristic features of a qualitative research, is carried out mainly by literature review. A wide and comprehensive investigation is meticulously executed on IFRS versions and drafts, the related legislation and regulations and the results of the some important researches about the allied subjects. The role of financial reports in occurrence of financial crises has been displayed. The effects of IFRS on financial reports are explored especially in terms of realism, transparency and reliability. The adequacies of the regulations are discussed, the risky points are spotlighted and proposals are put forward to minimize these risks in accordance with the principals of corporate governance.

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Reports on the topic "Tone of Financial Reporting"

1

Graham, John, Campbell Harvey, and Shiva Rajgopal. The Economic Implications of Corporate Financial Reporting. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10550.

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CORPS OF ENGINEERS WASHINGTON DC. Financial Administration: Engineer Reporting Organization Codes (EROC). Defense Technical Information Center, 1998. http://dx.doi.org/10.21236/ada404221.

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CORPS OF ENGINEERS WASHINGTON DC. Financial Administration: Accounting and Reporting - Military Activities. Defense Technical Information Center, 1996. http://dx.doi.org/10.21236/ada404223.

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Marsh, Patricia A. Controls Over Army Real Property Financial Reporting. Defense Technical Information Center, 2008. http://dx.doi.org/10.21236/ada479098.

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Gimble, Thomas F. Financial Statement: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds. Defense Technical Information Center, 2002. http://dx.doi.org/10.21236/ada402274.

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Boleslavsky, Raphael, Bruce Carlin, and Christopher Cotton. Competing for Capital: Auditing and Credibility in Financial Reporting. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w23273.

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Granetto, Paul J., Richard B. Bird, James L. Kornides, Stuart D. Dunnett, and Ted R. Paulson. Financial Management: Financial Reporting of Deferred Maintenance Information on Navy Weapon Systems for FY 2002. Defense Technical Information Center, 2003. http://dx.doi.org/10.21236/ada411486.

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Barnes, K. D., J. M. Donato, and D. M. Flanagan. The Financial Management Environment (FaME): A prototype interactive hypertext-based financial planning and reporting system. Office of Scientific and Technical Information (OSTI), 1995. http://dx.doi.org/10.2172/179266.

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Warren, David R., Michael A. Bianco, Waheed Nasser, et al. Agencies Need Improved Financial Data Reporting for Private Security Contractors. Defense Technical Information Center, 2008. http://dx.doi.org/10.21236/ada489769.

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Plesko, George. Estimates of the Magnitude of Financial and Tax Reporting Conflicts. National Bureau of Economic Research, 2007. http://dx.doi.org/10.3386/w13295.

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