Relevant bibliographies by topics / Users of financial statements

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Users of financial statements'

Author: Grafiati
Published: 4 June 2021
Last updated: 5 May 2022

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Journal articles on the topic "Users of financial statements"

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Du Toit, Elda, and Frans Vermaak. "Company financial health: Financial statement users’ and compilers’ perceptions." Journal of Economic and Financial Sciences 7, no. 3 (October 31, 2014): 819–36. http://dx.doi.org/10.4102/jef.v7i3.239.

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Some prior studies have investigated using analyses of financial statements to reveal companies’ financial health, but the usefulness of using such analyses to reveal the financial health of companies and possible presence of accounting irregularities in South African companies needed further investigation. This study examines whether users and compilers of financial statements believe that analysing financial statements can provide clear indications of companies’ financial health. The study was conducted by means of a structured questionnaire based on statements made by experts in the field of accounting and financial statement analysis. The results from 237 respondents show that the compilers and users of financial statements are convinced of the usefulness of financial statement analysis in evaluations of companies’ financial health. This suggests that close scrutiny of a company’s financial statements, with an attitude of scepticism, has the potential to reveal possible irregularities and raise red flags about unhealthy company practices.
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NAZ SITEPU, BAHRUM, Endang Kurniati, Mardiah Hasanah Nasution, and Rahmad Dani. "The Effects of Punctuality, Quality of Financial Statements, And The Effectiveness of Financial Statement Information on The Improvement of Company Financial Statement Performance." Journal of Economics, Finance and Accounting Studies 3, no. 2 (October 23, 2021): 101–5. http://dx.doi.org/10.32996/jefas.2021.3.2.11.

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Companies require a short time in creating their financial statements reporting their financial conditions to the public, stakeholders, and investors. In 2019-2020, 80 companies did not publish their financial statements. This phenomenon affected the effectiveness and the financial statement performance and the overall company performance. As a result, the financial statement performance was not good, and the number of investors' trusts in responding to the financial statements of 80 issuers in the stock market decreased. The declining investors' trust was caused by the low effectiveness and quality of the financial statements of 80 companies listed on the IDX. Therefore, the IDX demanded the 80 issuers repair their financial statements based on the actual conditions. This research employed a descriptive quantitative method through multiple linear regression analysis using SPSS 20. The population of this study involved 100 users of financial statements in several Indonesian companies. Meanwhile, the samples of 100 users were taken using the census method distributing a questionnaire directly to the samples via email. Based on the partial and simultaneous hypothesis tests, the data analysis results showed that the punctuality, the quality of financial statements, and the effectiveness of the financial statement information had a positive and significant effect on the companies' financial statement performance.
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Reinstein, Alan, Brian Patrick Green, and Cathleen L. Miller. "Evidence of Perceived Quality of “Plain-Paper Statements”." AUDITING: A Journal of Practice & Theory 25, no. 2 (November 1, 2006): 85–94. http://dx.doi.org/10.2308/aud.2006.25.2.85.

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CPAs have struggled with financial statement users placing too much confidence in nonpublic entities' limited-assurance documents. Despite Statement on Standards for Accounting and Review Services Number 1 (SSARS No. 1) issued in 1979, research shows that CPAs and statement users place confidence in and reliance on CPA compiled and reviewed statements. In 2000, the American Institute of Certified Public Accountants (AICPA) issued SSARS No. 8, Amendment to SSARS No. 1, Compilation and Review of Financial Statements, relating to plain-paper statements. We surveyed practicing CPAs and bankers to measure their confidence in and reliance on no-assurance engagements: compilations, plain-paper statements, and statements with accountants' reports/letters. We find that both CPAs and bankers report some level of confidence in and reliance on plain-paper statements. Both parties perceive greater confidence in and reliance on financial statements where a CPA is known to be minimally associated with the statements.
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Hidayatullah, Arif, Agung Budi Sulistiyo, and Nur Hisamuddin. "Analisis Rekonstruksi Penyusunan Laporan Keuangan Masjid (Studi Kasus pada Masjid Agung Baiturrahman Banyuwangi)." e-Journal Ekonomi Bisnis dan Akuntansi 6, no. 1 (May 27, 2019): 69. http://dx.doi.org/10.19184/ejeba.v6i1.11102.

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The mosque is one of the non-profit oriented organizations in the field of religion in carrying out its activities, by managing its resources and resources derived from the community voluntarily and sincerely in accordance with the Statement of Financial Accounting Standards (PSAK) 45 on Nonprofit Organizations, That non-profit organizations should also and are entitled to make financial reports and report to users of financial statements. Mosques must make accurate financial statements and provide information to users of these financial statements ie the donors of the mosque. To be able to make accurate mosque financial statements required the application of accounting. Accounting is an activity undertaken untu produce sautu information system in the form of financial statements. Thus, mosques require the role of accounting as a tool for the process of managing, recording, interpreting, and reporting financial transactions that always guided by PSAK 109 and PSAK 45 set by the Indonesian Institute of Accountants (IAI) which will ultimately produce more transparent financial statements and Accountable. Keywords: Financial Statement of Mosque, Mosque, Nonprofit Organization,, PSAK 109, PSAK 45.
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Gogić, Nemanja. "The Jaffa company's financial statements." Ekonomski izazovi 10, no. 20 (2021): 55–69. http://dx.doi.org/10.5937/ekoizazov2120055g.

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According to the Law on Accounting of the Republic of Serbia, all companies are obliged to compile regular (annual) financial reports. Regular financial statements include: balance sheet, income statement, statement of changes in equity, statement of other results, cash flow. The financial statements provide the necessary information about assets, liabilities, equity, income, expenses, cashflow, external and internal users. The aim of the research is to show the significance and importance of compiling quality financial reports. The subject of the research is the financial statements of the Jaffa company. Jaffa Crvenka was taken as an example of how domestic companies can compile clear, accurate and timely financial reports. The result of the research showed that it is not enough to compile only traditional financial reports, but it is also necessary to provide additional information from non-financial reports, all with the aim of satisfying the information needs of various state holders.
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Shadiqiawan, Raden Muhammad Rachmansyah, and Sri Mulyani. "The Quality of Local Government Financial Statements and The Use of Financial Information in Decision Making." Journal of Accounting Auditing and Business 3, no. 1 (January 24, 2020): 73. http://dx.doi.org/10.24198/jaab.v3i1.25605.

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Financial statements contain information that is very helpful for users in making decisions. This study examines whether there are differences in the use of financial statement information decision making between the local government that obtain unqualified and qualified opinion for their financial statements. This study used the Mann Whitney test for hypothesis testing. Data was collected through a survey using a questionnaire on five local governments in West Java.The results of this study indicate that there are no significant differences in the use of financial statement information for local government decision-making, both in local governments that obtain unqualified and qualified opinions for their financial statements. This study also found that the financial statements most often used as a basis for decision making in the two groups of local governments are budget realization statement.
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Nelson, Mark W., and William B. Tayler. "Information Pursuit in Financial Statement Analysis: Effects of Choice, Effort, and Reconciliation." Accounting Review 82, no. 3 (May 1, 2007): 731–58. http://dx.doi.org/10.2308/accr.2007.82.3.731.

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Prior research provides evidence that information affects financial statement users' judgments less when that information is provided in a less accessible format (e.g., information disclosed in a footnote or less prominent financial statement rather than being recognized on the income statement [Maines and McDaniel 2000]). We provide evidence that, conditional on users performing the analysis necessary to transform the financial statements to appear as if disclosed information had been recognized, that information may affect users' judgments more than it would have if it had been recognized initially. Our experiments are set in the context of constructive capitalization of operating leases. The first experiment manipulates three variables that we hypothesize will contribute to this effect: choice to use transformed financial statements, effort spent on the transformation process, and reconciliation of pre- and post-transformation numbers. We provide evidence that, in the constructive-capitalization setting we operationalize, information has a greater effect on judgments when effort was expended to obtain the information and the information is displayed in a reconciled format. The second experiment focuses on the effort effect and replicates it with additional controls. These results have implications for standard-setters who consider the relative benefits of recognition and disclosure, and for financial statement users who transform financial statements as part of their analyses.
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Müllerová, Libuše. "Mistakes of Users of Audited Financial Statements." Český finanční a účetní časopis 2012, no. 4 (December 1, 2012): 32–42. http://dx.doi.org/10.18267/j.cfuc.4.

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Tsygankov, K. Yu. "In support of users of financial statements." Международный бухгалтерский учет 20, no. 4 (February 27, 2017): 226–42. http://dx.doi.org/10.24891/ia.20.4.226.

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Du Plessis, A. P., and D. S. Joubert. "Die staat van toegevoegde waarde as komponent van finansiele verslaggewing in die RSA." South African Journal of Business Management 22, no. 3 (September 30, 1991): 53–62. http://dx.doi.org/10.4102/sajbm.v22i3.899.

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The value added statement as component of financial reporting in the RSA The value added statement was developed due to a need for more understandable financial information for the uninformed user of financial statements. Although not required by the Companies Act, since 1977 numerous South African companies have included a value added statement in their financial reports. The question can, however, be asked whether the inclusion of a statement of value added in financial reports will not put financial information at the disposal of a larger group of existing and potential users of financial statements. In such a case the inclusion of the statement should be made compulsory and the contents be standardized. During a study of the reasons for the publication and the presentation of the information of this statement by South African companies, it was found that companies probably publish this statement for the annual competitions for financial statements. The information contents of the statement is therefore disregarded.
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Dissertations / Theses on the topic "Users of financial statements"

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Aman, Rex T. "Internal Users and Uses of Financial Statements within the Federal Government." Thesis, Monterey, California. Naval Postgraduate School, 2012. http://hdl.handle.net/10945/7302.

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Approved for public release, distribution unlimited
The purpose of this thesis is to determine the extent to which executives and program managers within the 24 major Chief Financial Officer (CFO) Act agencies utilize federal financial statements, contained within their Performance and Accountability Reports (PARs) or Agency Financial Reports (AFRs), to make better decisions or manage better. Studies to date indicate that most of the benefits have occurred within the financial management domain better internal controls, improved financial systems, and more accurate and timely financial information. Additionally, clean audit opinions have resulted in reputational benefits for agency CFOs and their finance departments. To date, however, little has apparently been done to address how these financial statements and audit processes can most effectively be used. Using data obtained from the 24 major CFO agencies, along with three external perspectives, this thesis explores the internal users and uses of financial statements within the federal government to see if there is evidence that higher order benefits are being realized, namely the use of financial statements by executives and managers within the federal government for improved decision making and managing.
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Bachert, Kristian [Verfasser]. "Fair Value Accounting : Implications for Users of Financial Statements / Kristian Bachert." Frankfurt : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2012. http://d-nb.info/1042424926/34.

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Burke, Kevin. "How Users Actually Use Financial Statements: A New Tool for Research in Experimental Accounting." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/72.

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This thesis presents a new methodology based on directly measuring user behavior and making decisions based on experimental results. I have built and tested a tool which will enable researchers to use the methodology to determine whether particular financial statement presentations are more beneficial than others. The tool records user movement on a computer screen with mouse tracking, which allows researchers to track user behavior in greater detail than ever before. The methodology was tested on a subject pool of non-professional financial analysts and junior professionals, who were presented with a company’s financial data in the current GAAP and a new proposed FASB presentation format. The results show that this methodology could be useful in differentiating between present GAAP and proposed alternatives.
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Duncan, Ashley John. "A user's guide for financial statements of African companies." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/49691.

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Thesis (MBA)--Stellenbosch University, 2001.
ENGLISH ABSTRACT: The Africa Centre for Investment Analysis (AClA) at the University of Stellenbosch is undertaking the creation and maintaining of a capital markets database on historical financial and market data of all companies listed on various African stock exchanges (excluding South Africa). This study report aims at establishing a user's guide for the Centre's financial statement database in anticipation that the database will become a comprehensive source of vital market and financial information for investors in Africa. The guide describes the common format that was created so that African companies can be easily compared. The guide clarifies the standardised coding system that was created so that future users are able to access relevant data, and attempts to facilitate the ease of maintaining and developing the database. Some of the coding described in the guide is not original, since an adequate coding system is already available and in use at the Centre, but forms part of this study project since no formal or documented guide to its operation and implementation is available. The guide describes the classification and coding system used for the various countries, industries and companies on the Centre's database. The industry classification system that was developed is not as comprehensive as the global industry classification standard that it is based on, but is adequate to fairly describe the core activities of African companies. The guide introduces the standardised financial statement templates that are (to be) used on the Centre's database, and also describes the individual line items on these. The templates created are such that the annual financial statements of African companies, in conformity with international generally accepted accounting practice, fairly present the state of affairs of the African companies and their businesses. Templates for balance sheets, income statements, and cash flow statements for the companies have been created. The value of the information on the database is based on the soundness of the data reported in the African company's annual reports, and the interpretation of these when being captured onto the database. The definitions listed in this study report serve merely as a guideline to compensate for the differing accounting rules and practices that exist between countries. Not all listed African companies are recorded on the database. This is because the Centre relies on the contribution of data (like annual financial reports) from African stock exchanges, stockbrokers and the individual companies themselves. The importance of encouraging all African stakeholders to contribute as much information as possible, in order to ensure that comparable data is collected, is vital to the successful development and use of the database.
AFRIKAANSE OPSOMMING: Die Afrikasentrum vir Beleggingsontleding aan die Universiteit van Stellenbosch is besig met die daarstelling en instandhouding van 'n databasis van kapitaalmarkte van historiese finansiële- en markinligting van alle maatskappye op verskeie Afrika effektebeurse (Suid-Afrika uitgesluit). Hierdie ondersoekverslag beoog om 'n gebruikersgids saam te stel vir die sentrum se finansiële databasis met die verwagting dat die databasis 'n omvattende bron van mark- en finansiële inligting vir beleggers in Afrika sal word. Die gids verklaar voorts ook die gestandaardiseerde kodestelsel wat ontwikkel was om toekomstige gebruikers toegang tot relevante data te gee. Die gids poog ook om die instandhouding en verdere ontwikkeling van die databasis te vergemaklik. Sommige van die kodefisering wat in die gids beskryf word, is nie oorspronklik nie aangesien 'n voldoende kodestelsel reeds beskikbaar en in gebruik is in die sentrum. Dit vorm egter deel van hierdie studieprojek aangesien geen formele of gedokumenteerde gids vir die databasis se gebruik en implementering beskikbaar is nie. Die gids beskryf die klassifikasie en kodestelsel vir die verskeie lande, industrieë en maatskappye wat op die sentrum se databasis gebruik word. Die klassifikasiestelsel vir industrieë wat ontwikkel is, is nie so omvattend soos die globale industrieklassifikasiestandaard waarop dit gebaseer is nie, maar dit is genoegsaam om 'n redelike beskrywing van die kernaktiwiteite van Afrika se maatskappye te gee. Die gids stel die gestandaardiseerde finansiële patroon wat op die sentrum se databasis gebruik word (en gebruik sal word) bekend en dit beskryf ook die individuele lynitems daarop. Die patrone wat sodanig geskep word gee 'n redelike beeld van die jaarlikse finansiële state van Afrika se maatskappye in ooreenstemming met internasionale algemene aanvaarde boekhoupraktyke. Patrone vir balansstate, inkomstestate en kontantvloeistate vir die maatskappye is geskep. Die waarde van die inligting op die databasis is gebaseer op die egtheid van die data beskikbaar in die Afrikamaatskappye se jaarverslae en die interpretasie daarvan wanneer dit op die datastelsel vasgelê word. Die definisies wat in die studieverslag voorkom, dien slegs as 'n handleiding om te vergoed vir die verskille in boekhoureëls- en gebruike wat in verskillende lande bestaan. Alle Afrikalande wat op die effektebeurs is, is nie ingesluit op die databasis nie aangesien die sentrum op die verskaffing van inligting op Afrika se effektebeurse, makelaars en individuele maatskappye aangewese is. Die belangrikheid om alle Afrika rolspelers aan te moedig om soveel inligting as moontlik by te dra, is deurslaggewend tot die suksesvolle ontwikkeling en gebruik van die databasis.
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Kipp, Peter. "The Effect of Expanded Audit Report Disclosures on Users’ Confidence in the Audit and the Financial Statements." Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/6718.

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I investigate how nonprofessional investors’ confidence in the financial statements and the audit report is influenced by the firm specific details of a critical audit matter (CAM) disclosure in conjunction with the description of the audit procedures engaged to address the CAM in the audit report. Using participants recruited from Amazon Mechanical Turk as a proxy for nonprofessional investors in a 2x2 +1 (control) between-participants experiment manipulating CAM disclosure detail (Detailed/Generic) and the description of the audit procedures engaged to address the CAM (Detail/Generic) I find that greater detail in the description of the CAM results in higher confidence in the accuracy and reliability of the financial statements than a generic description of the CAM, consistent with boundary condition of Support Theory. Further, I find that greater detail in the description of the related audit procedures engaged to address the CAM increases nonprofessional investors’ perceptions of audit quality. Evidence of an effect of CAM and audit procedure disclosure language on investment judgments is also presented. These results have implications for researchers, practitioners, and regulators to carefully consider the language used to disclose CAMs in the auditor’s report.
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Malmqvist, Daniel, and Moritz Arndt. "Items affecting comparability in the financial statement : A quantitative study of the development in Sweden 2005-2010, its causes and the implications for financial statement users." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-155647.

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The thesis investigates the phenomenon of items affecting comparability and its development in 30 Swedish companies during the period 2005-2010. It further tries to answer the question of how these items affect different groups of financial statements users. Previous research indicates that managers have incentives to take a “big bath” during crises. To answer the questions both a quantitative research by examining 180 annual reports and a qualitative containing three interviews has been conducted. The result reveals an increase of reported items affecting comparability costs during 2008 and 2009. Managers engage in “big bath” accounting as well as accounting for cutting down on the extra capacity that emerges during recessions. The impact this has on the users of financial statements varies, where some find it to be an important issue, others see it as a minor problem. The small sample used made the study fragile for extreme values. In order to make more conclusive conclusions a larger sample would be necessary.
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Henderson, Elsie. "Users' Perceptions of Financial Statement Note Disclosure and the Theory of Information Overload." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10150219.

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The purpose of financial statement note disclosures is to provide additional, relevant information useful for decision-making. There has been a significant increase in financial statement note disclosure over time, which has resulted in concerns there is now information overload in these note disclosures and there are questions about the relevance of some financial statement note disclosures. The purpose of this qualitative, embedded, single-case study was to determine financial statement note disclosure users’ perceptions about notes (i.e., relevance and use in decision-making; readability and comprehension; and differences across user classes) in order to inform standard setters and extend the theory of information overload to financial statement note disclosure. Participants in this study were 15 users of financial statements in Eastern Canada and included 4 creditors, 3 financial analysts, 5 investors, and 3 accountants. Interviews were conducted to gather data on users’ perceptions of financial statement note disclosures. Data was analyzed with MAXQDA 12 software to identify themes and answer the study research questions. Current findings were users perceive financial statement note disclosures are an integral part of financial statements; however, many notes are not read by users, indicating these notes are not relevant and useful for users’ decision making. Further users perceive the readability and comprehension of financial statement note disclosures is low. As a result there are few financial statement note disclosures that are read in detail by users. However, some users prefer transparency and perceive more disclosure means more transparency. Based on current findings it was recommended standard setters and preparers place more emphasis on succinct writing, continue education on the application of materiality, and emphasize more disclosure does not mean more transparency. Recommendations for future research included performing the current study with a larger sample.

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Tan, Chyi Woan. "Accounting for financial instruments : an investigation of preparer and user preference for fair value accounting /." Access via Murdoch University Digital Theses project, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20051011.123944.

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Al-Qarni, Ahmed Abdulqader. "The audit expectations gap in Saudi Arabia : perceptions of auditors, preparers and financial statement users." Thesis, University of Dundee, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.428274.

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Týcová, Lenka. "Vypovídací schopnost přílohy k účetní závěrce v obchodních korporacích." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-202045.

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This thesis deals with notes to the financial statements and their explanatory power. Firstly annual financial statement is presented shortly with other context. Then content of the notes to the financial statements is specified in details together with information how should the notes look to provide satisfactory explanatory power. A survey of the real notes was realized for evaluation of these notes. Information stated in the notes were evaluated and the average number of errors in these notes was found out. In the survey it was found out that three errors you can find in the notes of unaudited companies on the average and that the notes of audited companies are worse than the notes of unaudited companies. The main finding is that you can find errors in the notes to the financial statements and these errors can reduce the explanatory power.
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Books on the topic "Users of financial statements"

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Jarvis, Robin. Users and uses of unlisted companies' financial statements: A literature review. London: Institute of Chartered Accountants in England and Wales, 1996.

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Hussey, Roger. Corporate reports: A guide for preparers and users. London: Woodhead-Faulkner, 1993.

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Bazley, John D. Financial accounting: Concepts and uses. 3rd ed. Cincinnati, Ohio: South-Western College Pub., 1995.

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Bazley, John D. Financial accounting: Concepts and uses. Boston: PWS-Kent Pub. Co., 1988.

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Bazley, John D. Financial accounting: Concepts and uses. 2nd ed. Boston: PWS-Kent Pub. Co., 1991.

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Adams, Jane B. Accounting for contributed services: Survey of preparers and users of financial statements of not-for-profit organizations. Norwalk, Conn. (P.O. Box 5116, Norwalk 06856-5116): Financial Accounting Standards Board of the Financial Accounting Foundation, 1989.

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Company reports and accounts: Their significance and uses. London: Pitman, 1987.

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Jones, Kumen H. Introduction to financial accounting: A user perspective. 2nd ed. Upper Saddle River, N.J: Prentice Hall, 2000.

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United States. Government Accountability Office. Financial audit: Restated financial statements: agencies' management and auditor disclosures of causes and effects and timely communication to users : report to the Director, Office of Management and Budget. Washington, D.C: GAO, 2006.

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Financial analysis: A user approach. New York: Wiley, 2003.

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Book chapters on the topic "Users of financial statements"

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Messenger, Sally, and Humphrey Shaw. "The Users of Financial Statements." In Financial Management, 3–8. London: Macmillan Education UK, 1993. http://dx.doi.org/10.1007/978-1-349-13080-1_1.

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Alexander, David. "The objectives of financial statements and their usefulness to the general user groups." In Financial Reporting, 64–74. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_4.

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Gulin, Danimir, Mirjana Hladika, and Marina Mićin. "Application of the Fair Value Concept in Function of Achievement the Objectives of Financial Statement Users." In Country Experiences in Economic Development, Management and Entrepreneurship, 553–70. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-46319-3_34.

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Goel, Sandeep. "Financial statements." In Finance for Non-Finance People, 35–59. Second edition. | Abingdon, Oxon ; New York, NY : Routledge, 2019.: Routledge India, 2019. http://dx.doi.org/10.4324/9780429196669-4.

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Kuratko, Donald F., and Jeffrey S. Hornsby. "Financial Statements." In New Venture Management, 176–94. Third edition. | New York: Routledge, 2021.: Routledge, 2020. http://dx.doi.org/10.4324/9781003034292-11.

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Ahmed, Riaz. "Financial Statements." In Cloud Computing Using Oracle Application Express, 251–66. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-2502-8_28.

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Fuchs, Sandro. "Financial Statements." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–11. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2283-1.

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Ahmed, Riaz. "Financial Statements." In Cloud Computing Using Oracle Application Express, 295–310. Berkeley, CA: Apress, 2018. http://dx.doi.org/10.1007/978-1-4842-4243-8_28.

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Willis, David O. "Financial Statements." In Business Basics for Dentists, 101–10. West Sussex, UK: John Wiley & Sons, Inc., 2013. http://dx.doi.org/10.1002/9781118783368.ch9.

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Fuchs, Sandro. "Financial Statements." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 2205–14. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2283.

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Conference papers on the topic "Users of financial statements"

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Soroka, S. A., and O. A. Evdokimova. "MODERN PROBLEMS OF ACCOUNTING ANALYSIS AND AUDIT." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-110-114.

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Financial statement analysis and audit is the important stage of the process of accounting. Users of financial statements take managerial and investment decisions that are based on the finding, thereby influencing ongoing work and further development. Accuracy of these decisions might be affected by the problems arising in the process of the analysis and audit. The article describes major problems encountered in the process of the analysis and audit as well as their solutions
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Šnjegota, Duško, and Branka Milošević Šnjegota. "Annual Business Report as a Source of Information to Users of Financial Statements." In FINIZ 2018. Belgrade, Serbia: Singidunum University, 2018. http://dx.doi.org/10.15308/finiz-2018-94-98.

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Juan, Yi-Ning, Yi-Shyuan Chiang, Shang-Chuan Liu, Ming-Feng Tsai, and Chuan-Ju Wang. "HIVE: Hierarchical Information Visualization for Explainability." In Thirtieth International Joint Conference on Artificial Intelligence {IJCAI-21}. California: International Joint Conferences on Artificial Intelligence Organization, 2021. http://dx.doi.org/10.24963/ijcai.2021/709.

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In this demonstration, we develop an interactive tool, HIVE, to demonstrate the ability and versatility of an explainable risk ranking model with a special focus on financial use cases. HIVE is a web-based tool that provides users with automated highlighted financial statements, and HIVE is designed for making comparing statements rather more efficient. Moreover, with the proposed tool, users can find related reports at ease, and we believe that HIVE can benefit both academics and practitioners in finance as they can work around deep learning models with their newly gained insights.
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Milijić, Ana, and Vanja Vukojević. "INTELLECTUAL CAPITAL PERFORMANCE REPORTING MODELS." In 6th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eraz.2020.279.

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For a knowledge-based economy, the basic drivers of economic growth and development are the knowledge, innovation and specific skills of individuals whose „incorporation” into a product/service makes them attractive to customers in the market according to the needs of the 21st century. Thus, in the era of the knowledge economy, individuals with their knowledge, specific abilities and skills represent the basis for creating and maintaining a competitive advantage in the market. However, the traditional financial reporting model cannot fully meet the information requirements of users of 21st century financial statements due to the limited absorption of data concerning the company’s ownership of intangible resources such as knowledge, specific skills of employees and other intellectual resources. In order to fully, reliable and truthful business reporting Many companies choose to voluntarily report on non-financial performance through various reports such as the Business Report and the Notes to the Financial Statements. The aim of this paper is to present modern models of reporting on intellectual capital and to point out possible directions of their further development in the future. Also, in this paper, special emphasis is placed on segments of business assets whose balance sheet (non) coverage leads to significant differences between the book and market values of companies.
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Novićević Čečević, Bojana, Mirjana Jemović, and Jovana Milenović. "TRANSPARENCY OF FINANCIAL STATEMENTS AND COMPARATIVE ANALYSIS OF BANK LIQUIDITY, SOLVENCY AND PROFITABILITY INDICATORS IN THE REPUBLIC OF SERBIA AS AN INDICATOR OF BANK PERFORMANCE MEASUREMENT." In 5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eman.2021.85.

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The banking sector is an important segment of the economic system. Strengthening the role of the non-banking sector, liberalization and deregulation on the financial market have encouraged faster development and transformation of the banking sector. The analytical significance of banks’ balance sheet information was previously used primarily for statistical and monetary analysis. In modern conditions, the financial statements of banks are a significant information resource for many internal and external users. The paper aims to, through the analysis of liquidity, solvency and profitability indicators of the 5 largest banks in the Republic of Serbia, according to the criterion of balance sheet assets for the period from 2017 to 2019, point to their trend in the banking sector, bearing in mind that selected banks make half of the balance sheet assets of the sector.
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Xu, Heng-Jie, and Hengjie Xu. "Educating Users on the Key Factors that Contribute to the Usefulness of Financial Statement Analysis." In Proceedings of the 3rd Annual International Conference on Education and Development (ICED 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iced-18.2018.10.

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Vágner, Viktor. "A review of the Balanced Scorecard method through comparing the relevant literature of selected European countries." In The European Union’s Contention in the Reshaping Global Economy. Szeged: Szegedi Tudományegyetem Gazdaságtudományi Kar, 2022. http://dx.doi.org/10.14232/eucrge.2022.13.

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The importance of evaluating companies and measuring their performance is evidenced by a number of cases, for example, global phenomena going on currently. Not so long ago, in 2013, the European Parliament and the Council adopted the Directive 2013/34/EU, which is mandatory and provides comparable and clear financial statements of companies. Therefore, the study applies mainly the method of scientific literature synthesis and compares studies carried out in various Central and Eastern European countries. They are related to the use of the Balanced Scorecard performance measurement method applied in stock companies. In parallel, the perspectives of key stakeholders are also reviewed based on their published reporting practices. The comparison shows that the Balanced Scorecard method is really suitable for external users. Important information, measures and performance indicators can be reported and analysed using the company’s annual reports.
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Milijić, Ana. "TREATMENT OF INTANGIBLE ASSET ACCORDING TO INTERNATIONAL ACCOUNTING REGULATION." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.33.

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Rigidity of the financial reporting model in contemporary business conditions the era of the „knowledge economy” influenced the creation of significant differences between the market and book values of companies. Characteristic of enterprises in the „new” economy is the high share of knowledge and other intellectual resources in the structure of total assets, which are at the same time the basic source of competitiveness of enterprises. Given the changing habits of consumers who are inclined to buy products on the market that identify a high degree of „embedded” knowledge, companies base their business on investing in R&D and investing in various types of intellectual property and protecting them. Due to certain limitations of financial reporting when identifying and measuring intellectual resources in an enterprise, users of financial statements are unable to get a realistic picture of the value of assets and the corresponding investments when it comes to certain types of intangible assets. Blurred financial reality can lead to irrational decisions, stagnation in business and major financial crashes, which is often the practice of large companies listed on the world stock market due to the overestimation / undervaluation of their book value. The aim of this paper is to explain the treatment of intangible assets through international accounting standards concerning the identification, recognition and measurement of intellectual resources and intangible assets, to analyze their limitations and to point out possible directions for their further development in order to provide reliable and credible reporting on assets and capital of economic entities.
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Vareško, Andrea. "Developing the Credit Score Model Through the Common Use of Financial and Qualitative Indicators in the Evaluation of Creditworthiness." In Organizations at Innovation and Digital Transformation Roundabout. University of Maribor Press, 2020. http://dx.doi.org/10.18690/978-961-286-388-3.70.

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The developed credit score model represents an innovative and advanced way in the credit rating process that uses both financial and qualitative indicators in estimating creditworthiness. in order to develop the model a research has been carried out in the croatian banking sector and among the consulting companies involved in the process of creditworthiness. the model has been developed based on the findings and conclusions from the conducted research and contributes in the economic science, specifically in the field of innovation and competitiveness. The balance sheet data and the indicators originating from the financial statements can be used to determine how a company was performing in the past and how successful it was. But this information tells us very little about the quality of management, market share, company plans, production process, organizational structure, etc. and nothing about the directions in which the company is developing. This means that during the process of evaluation of creditworthiness a risk analyst needs much more information than the annual financial statements can provide. That is why qualitative factors must be also considered when estimating creditworthiness. The aim of this paper is to research the importance of the common use of the proposed qualitative and financial indicators in the process of estimating creditworthiness, and, in addition, to propose a model based on the resulting research findings. In the proposed credit score model, the final credit rating is determined by the synthesis and common scoring of financial and qualitative indicators, which ultimately reflects internal and external factors that directly affect the operations of any business entity. The proposed model will certainly allow a simpler and better rating score of small, medium and large companies, and with its simplicity it will contribute to the analysis of each business entity. In the model itself, the optimal choice of financial and qualitative indicators and their weighted values were used to make a more reliable credit rating score considering the internal and external factors affecting the business. Determining credit rating by applying financial and qualitative indicators provides comprehensive and credible information about the business entity and its business risks and thus allows the making of punctual and correct business decisions, i.e. wrong business decisions are prevented.
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Supataev, Kylychbek. "Audit and its Influence on the Formation of National Capital." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01256.

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This article is about the objective requirement in audit for acceptance of the well-founded economic decision by users of the financial reporting to exclude or lower information risk, and also are dealt with the reasons of occurrence of information risk and ways of their decrease. And also are researched market of auditing services, the location of the audit entities and their influence on ensuring timely auditing businesses. Financial reporting transparency are studied and their impact on the financial issue of the managing subject. Recommended actions aimed at ensuring transparency of financial statement of an entity and the rights of owner. And explored the current state and prospects of development of independent audit, it is influense on the formation of national capital.
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Reports on the topic "Users of financial statements"

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Westergard, Horton C. Auditable Financial Statements for DOD: Are We There Yet? Fort Belvoir, VA: Defense Technical Information Center, March 2004. http://dx.doi.org/10.21236/ada423937.

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Koetter, Nicholas J., Daniel J. Krause, and Carl S. Liptak. Determining Relevant Financial Statement Ratios in Department of Defense Service Component General Fund Financial Statements. Fort Belvoir, VA: Defense Technical Information Center, June 2014. http://dx.doi.org/10.21236/ada607900.

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Granetto, Paul J., Marvin L. Peek, Jack L. Armstrong, Paul C. Wenzel, Kathleen A. Furey, and Craig W. Zimmerman. Financial Management: U.S. Army Corps of Engineers Financial Information Imported Into the Defense Departmental Reporting System - Audited Financial Statements. Fort Belvoir, VA: Defense Technical Information Center, August 2004. http://dx.doi.org/10.21236/ada432782.

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Granetto, Paul J., Marvin L. Peek, Scott S. Brittingham, Denise E. Baldridge, Timothy A. Cole, Kristy M. Lingenfelter, Carl L. Adams, and Cheri L. Reiser. Financial Management: Appropriations Received and Net Transfers on the FY 2004 DoD Agency-Wide Financial Statements. Fort Belvoir, VA: Defense Technical Information Center, May 2005. http://dx.doi.org/10.21236/ada434172.

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Marwick, P. Federal Energy Regulatory Commission financial statements, September 30, 1994 and 1993. Office of Scientific and Technical Information (OSTI), December 1994. http://dx.doi.org/10.2172/29321.

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PARSONS ENGINEERING SCIENCE INC DENVER CO. Data Supporting the Environmental Liability Reported on the FY 2000 Financial Statements. Fort Belvoir, VA: Defense Technical Information Center, August 2001. http://dx.doi.org/10.21236/ada385600.

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Marwick, P. Isotope Production and Distribution Program. Financial statements, September 30, 1994 and 1993. Office of Scientific and Technical Information (OSTI), November 1994. http://dx.doi.org/10.2172/26701.

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Marwick, P. Office of Environmental Management uranium enrichment decontamination and decommissioning fund financial statements. September 30, 1994 and 1993. Office of Scientific and Technical Information (OSTI), December 1994. http://dx.doi.org/10.2172/28402.

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DoD Office of Inspector General. Independent Auditors Report on the Air Force Working Capital Fund FY 2015 and FY 2014 Basic Financial Statements for United States Air Force Agency Financial Report 2015. Fort Belvoir, VA: Defense Technical Information Center, November 2015. http://dx.doi.org/10.21236/ad1001836.

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Marwick, P. Southwestern Federal Power System combined financial statements and supplemental schedules for the years ended September 30, 1994 and 1993. Office of Scientific and Technical Information (OSTI), December 1994. http://dx.doi.org/10.2172/31701.

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