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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 unlimitedThe 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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Moraes, Ian Monteiro de. "Diferenças de expectativas em auditorias independentes: estudo comparativo sobre expectation gap, em cenário globalizado." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4361.
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Coordenação de Aperfeiçoamento de Pessoal de Nível SuperiorO presente estudo objetiva analisar as características das diferenças de expectativas entre o público geral e os auditores independentes, no que diz respeito às demonstrações contábeis. Para isso, incorreu-se em uma pesquisa de artigos científicos em que os autores investigam o problema, cada um em determinado país, e as causas de sua ocorrência. Essa análise da literatura permitiu verificar as similaridades e sugestões para reduzir o fenômeno, em cenário globalizado, e compará-las. Os principais achados demonstram que, de maneira geral, os problemas são globalmente relacionados, assim como as sugestões, e que se torna essencial medidas para amenizar o problema. Tanto os auditores independentes quanto os usuários das demonstrações contábeis tem conhecimento da existência dessa diferença de expectativa, sendo uma ameaça para o bom andamento de uma economia capitalista o desconforto dos usuários caso ocorra à manutenção dessa diferença de expectativa. Dessa maneira, uma mudança na estrutura do cenário atual das empresas de auditoria independente torna-se fundamental.
The purpose of this study is to analyze fairness of expectations gap between the public and independent auditors regarding the financial statements. A articles survey was provided to support this study, which the authors investigate the matters, each in a given country, and the causes of its occurrence. This literature review has shown the similarities and suggestions to reduce the phenomenon. The main results show that, in general matter, the expectation gap really exist globally, as well as suggestions and measures to mitigate such issues become essential. The existence of the differences in expectation is already known by independent auditors and public users of financial statements. For this fact, the discomfort for the users caused by the maintenance of these differences may be a threat to the capitalist economy ongoing. Therefore, a change in the actual scenario of the independent audit firms and auditors behavior is fundamental.
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Marešová, Kamila. "Vypovídací schopnost přílohy v účetní závěrce v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359613.
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The thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the FThe thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the Financial statements. The indispensable component of this part is the introduction and specification of the amendment to the Act on Accounting and the Implementing Decree for Entrepreneurs. Attention is mainly focused on classification of accounting units, the scope of the financial statements and the method of valuing inventories created by their own activities, Last but not least there is described the structure and the scope of the Notes to the Finacial statements including a commentary of changes based on the amendment to the Act on Accounting. The practical part deals with the analysis of Notes to the Financial statements of manufacturing companies operating in the automotive industry. The result is an appreciation of the reported requirements depending on the classification of accounting unit and the assessment of the content of the Notes based on valid legislation. The main finding is the quntification of supplementary and disposing information in the Notes of the Financial statements and thus, the assessment of the explanatory ability for users of accounting information
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Grixti, Ivan. "Analysing the impact of the transition from an historical cost to a fair value model of accounting for preparers, auditors and users of the financial statements of listed companies in Malta : an island state economy." Thesis, University of Southampton, 2013. https://eprints.soton.ac.uk/372327/.
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International Financial Reporting Standards (IFRSs) are moving away from being based on an historical cost model of accounting towards one based on fair values. Such changes have implications for the preparers, auditors and users of financial reports. While much attention has been focused on the technical aspects of the transition to fair value accounting, there has been almost no consideration of the impact of these changes on those who prepare, audit and use financial reports. International Accounting Standards and, subsequently, IFRSs have been incorporated into Maltese company law since 1995. More recently, as a Member State of the European Union, Malta has been required to incorporate IFRSs (as modified by the EU) into its national law. This thesis explores the impact of the transition towards fair value accounting on the preparers and auditors of the financial reports of Maltese listed companies. An exploratory, inductive approach is adopted which uses the grounded theory method (Glaser & Strauss 1967) to understand the effects on the patterns of behaviour of the preparers, auditors and users of financial reports arising from the transition to fair value accounting. Interviews were conducted with those responsible for the preparation of the financial reports of those companies listed on the Malta Stock Exchange that experienced such a transition as well as with the companies’ auditors. The main themes that emerge from the first analysis of the interview material relate to the perceived near absence of markets for assets in Malta, concerns about the understandability of fair value accounting for users of financial reports, and the perceived primacy of the income statement. These themes were identified after transcribing and analysing the interview data collected. However, themes as an output of analysis are insufficient, as grounded theory necessitates the conceptualisation of the data. Moreover, the research was driven by analysis that required further theoretical sampling and thus interviews were carried out with users; namely, stock-brokers and investors. Additionally the analysis required theoretical sampling from a country that has a similar set-up to Malta; thus, Trinidad & Tobago was selected for data comparison in this regard. This theory is developed through the iterative process of constant comparison and analysis of the interview material as well as online data and listed entities’ financial reports. The theory contended that there is a tension between the regulatory framework and the determination of the dividends being proposed by companies. Such a tension evolves from users’ lack of understandability of what fair value adjustments represent; for example, unrealised positive amounts being treated as available for distribution. The resolution of this tension is seen to be through a “meaning-making process”. This “meaning-making process” refers to the latent patterns of behaviour engaged into by preparers, auditors and stock-brokers throughout all six stages of the financial reporting process i.e. from the preparation and review of the financial statements right through to their approval by the shareholders gathered at the AGM. Thus, a process of funnelling, jargonising, pre-empting, briefing, elaborating, explaining and clarifying is engaged in. The research contributes to interpretive accounting research by developing explanations of the effect of fair value accounting on significant actors in an island economy.
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Costa, Marisa Sofia Morgado. "Materialidade em auditoria e as expectativas dos utentes das demonstrações financeiras." Master's thesis, Instituto Superior de Economia e Gestão, 2010. http://hdl.handle.net/10400.5/2802.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO presente estudo, pretende analisar se o julgamento do conceito de materialidade entre os auditores e os utilizadores das demonstrações financeiras é similar e, se as características destes dois grupos influenciam o seu julgamento. Baseado em dados obtidos através de um inquérito junto dos auditores e analistas de crédito, os resultados do nosso estudo sugerem que o nível médio da materialidade indicada pelos analistas de crédito é claramente superior ao manifestado pelos ROC's. Esta situação tem reflexos na auditoria porque quanto menor for a materialidade mais prova terá que o auditor recolher para suportar a sua opinião. Consequentemente ao ser mais minucioso, o auditor consegue reforçar a sua imagem de agente de credibilização da informação financeira e mitigar alguns problemas de agência. No entanto é de realçar que os auditores das Big 4 definiram a materialidade a níveis bastante inferiores aos das restantes SROC's. No que concerne à dimensão qualitativa da materialidade, existe uma discordância entre os dois grupos sobre a relevância de uma distorção que causaria uma redução nos resultados futuros. Constatando-se que foram os auditores a demonstrarem uma menor sensibilidade, o que reflecte uma menor preocupação para factos que afectam a rendibilidade do negócio. De acordo com as normas de auditoria, ISA 315, essas situações devem ser objecto de conhecimento na fase de planeamento de auditoria. Este resultado, pode levar ao surgimento de algumas dúvidas sobre se o relatório do auditor de facto vai ao encontro de todas as necessidades e interesses dos seus utilizadores. Por último, os resultados obtidos evidenciam, salvo raras excepções, que não existe uma relação de dependência entre a consideração da materialidade de determinada distorção e as características dos inquiridos, como a idade, sexo e experiência profissional.
This study aims to analyze whether the judgment of the concept of materiality between auditors and users of financial statements is similar and, if the characteristics of these two groups influence the judgment. Based on data obtained from a survey, our study suggests that the average level of materiality indicated by Portuguese credit analysts is clearly higher than expressed by the Portuguese auditors. This situation has an impact on the audit because with lower materiality, more evidence the auditor will need to gather to support his/her opinion. Therefore being more thorough, the auditor can enhance its image as an agent of credibility of financial reporting and mitigate some agency problems. Additionally, the materiality as defined by the Big 4 is much lower compared to other audit firms. Regarding the qualitative aspects of materiality, there is a disagreement between the two groups about the relevance of a misstatement that would cause a reduction in future earnings. Auditors showed a lower sensitivity. In accordance with ISA 315 such situations must be knowledge in the planning stage of audit. This result may create some doubt about whether the auditor's report meets all the needs and interests of its users. Finally, the results show, with few exceptions, there is no dependency relationship between the consideration of the materiality of a particular misstatement and the characteristics of respondents, such as age, gender and work experience.
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Kenney, Shane P. "Financial ratio analysis of audited Federal Financial Statements." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2000. http://handle.dtic.mil/100.2/ADA380207.
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Thesis (M.S. in Management)--Naval Postgraduate School, June 1998.Thesis advisor(s): Moses, O. Douglas ; Liao, Shu S. "June 2000." Includes bibliographical references (p. 111-112). Also available online.
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Olsson, Martin, and Jacob Ekenberg. "Investerares perspektiv på användbarheten av immateriella tillgångar i finansiella rapporter : En kvalitativ studie ur ett användarperspektiv." Thesis, Karlstads universitet, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-78460.
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Abstract Intangible assets is a thoroughly discussed subject in accounting research. Given the technological advances, intangibles become more common in today’s corporations. According to research, accounting for intangibles is a problematic area of accounting and suggestions vary on how these assets should be recorded in financial reports to provide useful information. Therefore, this study aims to contribute to existing knowledge on the relevance of intangible assets and investigate whether financial reports contain sufficient information regarding intangibles, to function as an appropriate basis for economic decision-making. Qualitative semi-structured interviews were conducted with seven analysts and fund managers active in Sweden, all of which have major experience from capital markets. The study takes an inductive approach and provides a holistic perspective of users’ perception on the significance of intangible assets and their information needs. The results show that analysts and fund managers consider intangibles to be an important part when analysing a company, but that its importance varies amongst companies and industries. Corporations are unequally skilled at presenting information of intangibles and the accounting system lacks uniform routines for accounting of these assets, which can be considered a flaw in the financial statements’ design. The book value of intangibles is of less relevance in an analysis, since these assets cannot be recorded at market value. Furthermore, the criteria for capitalisation can make some intangibles unrecorded, thereby absent in the financial statements. Users do not see this as a problem since financial statements are substituted with alternative sources of information. However, this may lead to information asymmetry among investors, as access to alternative sources of information differs between different types of investors. Keywords: intangible assets, financial statements, decision-making, usefulness, accounting, information asymmetry, user-perspectiveSammanfattning Immateriella tillgångar utgör ett väldiskuterat område inom vetenskapen och i takt med den teknologiska utvecklingen ökar förekomsten av immateriella tillgångsslag i dagens bolag. Redovisningen av immateriella tillgångar är enligt forskningen ett problematiskt område, och hur de bäst bör redovisas för att bistå med användbar information i de finansiella rapporterna råder det delade meningar om. Studien syftar därför till att bidra med ökad kunskap om immateriella tillgångars betydelse och om finansiella rapporter innefattar tillräckligt med information kring immateriella tillgångar för att fungera som ekonomiskt beslutsunderlag. I studien utfördes kvalitativa semistrukturerade intervjuer med sju analytiker och fondförvaltare verksamma i Sverige, samtliga med mångårig erfarenhet inom branschen. Studien har ett induktivt förhållningssätt för att bidra med ett holistiskt perspektiv på användarnas åsikter om immateriella tillgångars betydelse och deras informationsbehov. Resultaten från studien visar att analytiker och fondförvaltare anser att immateriella tillgångar har en viktig betydelse vid analyser, men att betydelsen varierar mellan bolag och branscher. Olika bolag är olika duktiga på att bidra med information kring immateriella tillgångar och i redovisningen saknas systematik för hur information kring immateriella tillgångar ska presenteras, vilket kan ses som en brist i finansiella rapporters utformning. Vid analys är det redovisade värdet i de finansiella rapporterna av mindre relevans, till följd av tillgångarnas avsaknad av marknadsvärden. Redovisningens krav för aktivering gör också att många immateriella tillgångar inte kan redovisas och saknas därmed i de finansiella rapporterna. Användarna ser dock inte det som ett problem, då finansiella rapporter kompletteras med alternativa informationskällor. Detta kan dock ge upphov till informationsasymmetri mellan olika investerare, då tillgången till alternativ information varierar mellan investerartyper. Nyckelord: immateriella tillgångar, finansiella rapporter, beslutsunderlag, användbarhet, redovisning, informationsasymmetri, användarperspektiv
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Karimunda, Michel, and Lyna Alami Barumwete. "Financial Statements and SMEs' loan granting." Thesis, Umeå University, Umeå School of Business, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-1234.
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Abstract
Date: 2007-05-16
Authors: Lyna Alami Barumwete
Michel Karimunda
Course: Bachelor thesis in business administration,10 Swedish Credits (15 ECTS)
Tutor: Margareta Paulsson
Title: Financial statements and SMEs’ loan granting.
Problem: How do banks use financial reports and accounts during
SMEs’ loan granting?
Purpose: The main goal of the thesis is to analyse how banks use financial reports and accounts during SMEs’ loan granting. Additionally, we will analyse what kind of information in the financial statements lenders prioritise when deciding to grant a loan to SMEs.
Methodology: We used a qualitative and deductive scientific method. The empirical material and data has been collected through four face-to-face interviews with three major banks operating in Umeå.
Conclusions: We found that financial and accounting information is significant during credit assessment for SMEs, especially when it comes to evaluate their repayment ability and control of their financial stability. Still, there are other factors that play a major roll and have therefore to be taken into consideration such as acquaintance and what the loan is going to be used for.
Key words: Financial information, auditing information, accounting
information, bank lending, credit assessment, credit-risk, loan and
credit granting, SME.
Number of pages: 55
Number of references/sources: 24
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Lee, Man-Ying Evered Roger. "Red flags in prospective contractors' financial statements." Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1992. http://handle.dtic.mil/100.2/ADA261180.
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Lee, Man-Ying. "Red flags in prospective contractors' financial statements." Thesis, Monterey, California. Naval Postgraduate School, 1992. http://hdl.handle.net/10945/38508.
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Approved for public release; distribution is unlimited.This thesis attempts to identify warning signals in the contractors financial statement, or 'red flags', which may be used to identify those prospective contractors who are likely to become delinquent in the performance of their contracts. A 'red flags' list compiled from the current literature was sent to financial analysts in the thirty-eight Financial Service Branches, Defense Contract Management Command Area Offices(FSDCMAOs) to determine the 'red flags' most widely used. Additional issues are examined. The first is whether geographical location and length of field experience of the reviewing analyst might influence the choice of 'red flags'. Secondly, are different approaches used in conducting financial statement analysis of a manufacturer versus a vendor? The study identifies ten 'red flags' used by more than half of the responding analysts and there appears to be no difference in 'red flags' used based on geographical location of the analysts or as a consequence of their length of field experience ... Financial analysis, Financial statement.
20
Smith, Heidi Helette. "Evaluering van twee groepe dubbelgenoteerde maatskappye, wat op die JSE Sekuriteitebeurs van Suid-Afrika genoteer is, vir suksesvolle omskakeling na internasionale finansiële verslagdoeningstandaarde teen 2005 /." Link to the online version, 2005. http://hdl.handle.net/10019/1214.
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Söderberg, Jonas. "The prognostic value of financial statements : Detecting business failure using financial ratios?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och finansiering, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21299.
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The research for detecting business failure using financial ratios started in the late 60’s and has been researched in various ways since. Previous researchers suggest that big changes in the macroeconomic environment give the need for updated work on this area. With the latest financial crisis in mind and the fact that very few updated studies have been made on Swedish corporations’ gives reason to as to why this thesis is needed. This study uses a sample of 25 Swedish firms that went bankrupt 2012 or later and 25 healthy ones. The study then inspects the five years prior to failure of all these 50 companies for identifying what financial ratios can be used for detecting failure. For an interesting perspective, five of the failed firm’s textual presentation of their future for the last year prior to failure was also inspected. The findings suggest that financial ratios can be used for detecting failures. Strong indications are found the last year before failure with decreasing indications the more years before failure you look. The findings contribute to society on a practical level supporting stakeholders in their decision making.
22
Canteiro, Francisco Dinis Baltazar. "Did the financial crisis change the way investors analyse the financial statements?" Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15254.
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Mestrado em FinançasEste estudo analisa a informação fornecida pelos relatórios financeiros e como os investidores podem ter alterado a informação que consideram relevante devido à crise de 2007-2009. Este acontecimento e a falência de várias empresas poderão ter levado à diminuição da confiança na informação fornecida nestes relatórios. Foram analisados os retornos das ações e os relatórios financeiros de forma a concluir se a crise alterou os dados que os investidores consideram relevantes. Foram usados dois métodos (método direto e o método de avaliação inputs-to-equity) e variáveis consideradas relevantes em estudos e períodos anteriores (return on equity, return on assets, EBITDA, EBIT, Net Cash flow e Net Income). Adicionalmente, foi também incluída uma nova variável de responsabilidade social que ganhou relevância recentemente (Lins et al, 2016). No primeiro método, os resultados revelaram o ROE como a medida contabilística preferida e o ROA como também sendo estatisticamente significativo. De acordo com o segundo método, os resultados obtidos anteriormente foram reforçados, sendo ambas medidas consideradas as mais relevantes. Adicionalmente, não foi encontrada evidência estatística de que a responsabilidade social corporativa tem efeito no retorno das ações no período subsequente à crise financeira.
This study analyses the information provided by financial reports and how investor may have changed the data that they consider relevant due to the financial crisis of 2007-2009. This event and the bankruptcy of several companies have leaded to a lack of confidence in the information provided. I analysed the stock returns and the financial reports in order to conclude if the crisis changed the data that investors consider relevant. It was used two different methods (direct method and inputs-to-equity valuation method) and variables considered relevant in previous studies and periods (return on equity, return of assets, EBITDA, EBIT, Net Cash flow and Net Income). Additionally, it was included a new variable of Corporate Social Responsibility that has gained relevance recently (Lins et al, 2016). The results obtained using the first method revealed that ROE was the preferred measure and ROA was also statistically significant. According to the second method, those two ratios were the most relevant measures for investors when analyzing the financial reports. Also, there was no statically evidence that Corporate Social Responsibility influence the stock returns after the crisis.
info:eu-repo/semantics/publishedVersion
23
Beasley, Tony. "The financial reporting aspects of preliminary profit announcements." Thesis, University of the West of England, Bristol, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.274737.
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Monte, Kristin. "The ten elements of financial statements for business enterprise /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_monte_ten.pdf.
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Telles, Samantha Valentim. "Readability and understandability of notes to the financial statements." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30072018-105221/.
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Accounting as a tool for communicating relevant information to multiple users must overcome issues and barriers of presenting such information. One of the issues is its understandability, once lack of understanding can impact decisions. However, understandability is not easily measured. Previous studies use readability metrics as proxies for understandability. They understand that these concepts are related to some extent, but while readability focuses on the text, understandability includes the reader characteristics. Thus, the main purpose of this research was to verify how readability impacts the understandability of the information from the notes to the financial statements. I also verified whether the distance between them was due to reporting language. The specific goals were: (i) to verify whether different readability levels have impact on the notes to the financial statements\' understandability; (ii) to verify whether the understandability levels are due to accounting specific terms; (iii) to verify if those notes\' understandability and readability are different for different languages; and (iv) to verify if the levels of readability and understandability changed after OCPC 07. I performed two different types of research methods, archival and experimental research. The archival research applied mean tests to 44 firms that presented their notes both in Portuguese and in English from 2012 to 2015. I studied the notes of Financial Instruments and Provisions. I used indexes of intelligibility as proxies to understandability, calculated by a linguistic software. I found that, for most indexes where firms had worse levels of readability, they showed better levels of intelligibility, which goes against the expected. My results also show that with few exceptions, the readability and intelligibility indexes are different for Portuguese and English. Moreover, I found that there was no change after the adoption of OCPC 07 on both readability and intelligibility indexes. In the experimental research, I applied a self-created instrument based on the MIT test to 112 students in Brazil of graduate and undergraduate courses related to business, to verify how readability impacts on understandability, by manipulating readability components of the Flesch index (number of words per sentence and number of syllables per word). I controlled for some characteristics of each participant and the technicality of accounting language. I used an ANCOVA to test the difference between treatments and a Mediation Analysis to verify the impact of the glossary. I found no difference in understanding through different levels of readability, while some participant\'s characteristics - such as previous understanding skills, level of education, courses and the type of school - showed relevance in explaining understandability. The evidence also suggests that using a glossary to assist the reader affected understandability, but mostly for those who have less prior knowledge regarding notes to the financial statements. These results allow me to conclude readability metrics are not good proxies to measure understandability in Accounting, glossary assists on reader\'s understandability, language has an impact over readability and understandability, and readability and understandability did not change with the OCPC 07.A Contabilidade como ferramenta para comunicar informação relevante a múltiplos usuários, deve superar problemas e barreiras na apresentação dessa informação. Um dos problemas é sua compreensibilidade, dado que a falta de compreensão pode impactar as decisões. Contudo, compreensibilidade não é mensurada facilmente. Estudos anteriores usam métricas de legibilidade como proxies de compreensibilidade. Eles entendem que esses conceitos estão relacionados em certa medida, mas enquanto legibilidade foca no texto, compreensibilidade inclui características do leitor. Assim, o objetivo principal dessa pesquisa foi verificar como a legibilidade impacta na compreensibilidade das informações das Notas Explicativas. Foi verificado também se a distância entre elas se deve à língua do relatório. Os objetivos específicos eram: (i) verificar se diferentes níveis de legibilidade impactam a compreensibilidade das notas explicativas; (ii) verificar se os níveis de compreensibilidade dependem de termos específicos contábeis; (iii) verificar se a compreensibilidade e a legibilidade das notas são diferente em diferentes línguas; e (iv) verificar se a compreensibilidade e a legibilidade das notas mudaram depois da OCPC 07. Realizaram-se dois métodos de pesquisas diferentes, um de arquivo e outro experimental. A pesquisa de arquivo aplicou testes de média em 44 empresas abertas que apresentaram suas notas em português e em inglês de 2012 a 2015. Foram estudadas notas de Instrumentos Financeiros e Provisões. Utilizaram-se índices de inteligibilidade como proxies para compreensibilidade, calculados por um software linguístico. Os resultados mostram que a maior parte das empresas que possuíam os piores níveis de legibilidade, apresentaram os melhores níveis de inteligibilidade, o que é contrário ao esperado. Os resultados também mostram que, com algumas exceções, os índices de legibilidade e compreensibilidade são diferentes em português e inglês. Ademais, descobriu-se que não houve mudança após a adoção da OCPC 07 em ambos os índices de legibilidade e compreensibilidade. No experimento, foi aplicado um instrumento criado pela autora, baseado no teste MIT, a 112 estudantes no Brasil de cursos relacionados a negócios de graduação e pós-graduação, para verificar como a legibilidade impacta na compreensibilidade, manipulando os componentes de legibilidade do índice Flesch (número de palavras por frase e número de sílabas por palavra). Controlou-se algumas características de cada participante e pela tecnicidade da linguagem contábil. Usou-se a ANCOVA para testar a diferença entre tratamentos e a Análise de Mediação para verificar o impacto de um glossário. Não foram encontradas diferenças de compreensão entre os diferentes níveis de legibilidade, enquanto que algumas características dos participantes - como habilidades de compreensão prévias, nível educacional, curso e tipo de universidade - se mostraram relevantes para explicar compreensibilidade. Os resultados também sugerem que o uso de um glossário para ajudar o leitor afetou compreensibilidade, mas mais para aqueles que possuíam menor conhecimento prévio sobre Notas Explicativas. Os resultados permitem concluir que as métricas de legibilidade não são boas proxies para mensurar compreensibilidade em Contabilidade, o glossário auxilia na compreensibilidade do leitor, a língua impacta legibilidade e compreensibilidade e legibilidade e compreensibilidade não mudaram com a OCPC 07.
26
Tabone, Norbert. "The financial statements expectations gap in a small state economy : a Maltese perspective." Thesis, Loughborough University, 2018. https://dspace.lboro.ac.uk/2134/33384.
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Over the years, there has been a lot of discussion about the audit expectations gap. Research on the expectations gap has focused exclusively on the audit aspect, with limited attention being given to the possibility of the existence of other elements that may in fact contribute to an even wider expectations gap. This study has focused on the financial statements expectations gap. Financial statements are the public face of an organisation. It is therefore crucial that users understand their objective, message, scope and limitations. This study explores and evaluates the existence of a financial statements expectations gap in a small state economy, namely Malta. The data for this study was collected from shareholders and auditors in Malta using a mixed methods approach with a sequential explanatory design through the use of a survey questionnaire and semi-structured interviews. The findings have shown that the financial statements expectations gap exists in various areas, some of which are fundamental to the understanding of financial statements. There is a clear lack of clarity, or confusion, about the objective of financial statements. This appears to be the result of the over-emphasis on decision-usefulness as an objective of financial statements, the imprecision of the word stewardship and the failure to communicate clearly the scope and limitations of financial statements. The study has shown that the attempts by standard setters to satisfy various user needs with the same set of financial statements were unsuccessful in Malta. Communicating financial information has been identified as the primary purpose of financial statements. However, the understandability of financial statements was negatively impacted primarily by the complexity of information, the frequent changes to standards, information overload and the use of technical jargon. The study has accordingly identified those factors that are considered to be conducive to the understandability of financial statements in Malta. Based on the research findings, the study has provided recommendations to the accountancy profession and policy makers on how to address the financial statements expectations gap. Potential areas for future research were also identified.
27
Heczková, Dorota. "Rozbor účetní závěrky a aplikace na vybraný podnik." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198444.
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The goal of the diploma thesis is to performe analysis of financial statements of particular company. The theoretical part of thesis describes the process over financial statements preparation in line with Czech Accounting Law requirements. Practical Application part analyses financial statements of particular company in detail based on actual data.
28
Siu, Yuet-yung, and 蕭月容. "Forward-looking statements in annual reports : how is futurity expressed?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/207135.
Full textAbstract:
In the US, regulations on the writing of “Management's Discussion and Analysis of Financial Condition and Results of Operations” (MD&A) are being strengthened after the eruption of numerous financial scandals (e.g. Enron). For this reason, the traditional backward-looking reporting model gave way to a forward-looking one that is more reader-oriented. In this study, an investigation of the lexico-grammatical features used by organizations of different financial capabilities to present prospective information in the MD&A was conducted. Using Bhatia’s (2004) Critical Genre Analysis and an adapted legitimation taxonomy based on Castello and Lozano’s (2011) and Beattie, McInnes, and Fearnley’s (2004) studies, the lexical verbs, tenses, and aspect used by the top three (Exxon Mobil, Walmart, Chevron) and bottom three (Nash-Finch, KeyCorp, Molina Healthcare) companies on the 2012 Fortune 500 list were compared. The quantitative and qualitative findings showed that the linguistic practices of the top-performers and bottom-performers were largely similar. In terms of rhetoric types, strategic rhetoric dominated the corpora while dialectic and institutional rhetoric came in second and last respectively. As for lexical verbs, activity, existence, and occurrence verbs were found to be consistently used across rhetoric types and temporal spaces. With regard to tense and aspect, it was found that constructions that are typically used to refer to the present, such as the simple present and present progressive tenses, were more commonly used to express futurity rather than the simple future tense, modals, or conditionals. Although resembling features were shared by both groups, a few findings from the top-performers’ corpus did suggest that the top-performers were more assertive in their creation of possible futures.
2published_or_final_version
Applied English Studies
Master
Master of Arts in Applied Linguistics
29
Flagmeier, Vanessa [Verfasser]. "Financial statements tax disclosure - management incentives and usefulness / Vanessa Flagmeier." Paderborn : Universitätsbibliothek, 2017. http://d-nb.info/1132193060/34.
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Tydlačková, Ivana. "Impact of Taxes on the Financial Statements prepared under IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114208.
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The master's thesis focuses on the impact taxes have on the financial statements prepared under IFRS. The theoretical part of the thesis provides a theoretical background of direct and indirect taxes from different points of view. The brief characteristic of each tax according to a tax theory is completed with the current development and the accounting for the tax. In practical part of the thesis the case of real entity reporting under IFRS as well as under the Czech national legislation is discussed. Financial Statements prepared by the chosen entity, České dráhy, a.s., are assessed in relation to the taxation and its predictive ability.
31
Du, Bruyn Rudrik. "HIV/Aids reporting in annual financial statements in South Africa." Diss., University of Pretoria, 2005. http://hdl.handle.net/2263/25315.
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HIV/Aids is one of the largest risks facing Africa today. The disease has spread at a rapid rate throughout the continent and South Africa in particular. To date it remains an epidemic without any cure. It is systematically destroying the economic progress made over centuries. HIV/Aids is most prevalent in the economically active groups in South African society and could ultimately change the demographic, social and economic landscape in South Africa. Business is taking up the challenge and response strategies are being developed and implemented to contain and mitigate the risks posed by the disease. Stakeholders have a direct interest in being kept informed on both the risks and the responses to the disease. As such, information pertaining to HIV/Aids should be disclosed in the annual report of a company, and such information should be useful, relevant, reliable and comparable. HIV/Aids disclosure is currently voluntary and adheres to the characteristics of social accounting. Social accounting aims to inform beyond the traditional financial aspects and is increasing as stakeholders demand more information from reporting entities for decision-making purposes. In South Africa, a number of developments have increased the prominence of voluntary HIV/Aids disclosure in annual reports. These include the Second King Report on Corporate Governance, the Global Reporting Initiative’s proposals for HIV/Aids disclosure in South Africa and a joint disclosure project between the South African Institute of Chartered Accountants and the JSE Securities Exchange. This study investigates current practices related to HIV/Aids disclosure in an attempt to develop a framework for future disclosure practices through thematic content analysis. The study covered a six-year period from 1998 to 2003. The annual reports of all listed South African companies on the JSE Securities Exchange were investigated for that period. The study found that there was an increase in disclosure related to HIV/Aids over the period under review, but that by the end of 2003, still fewer than half of all JSE-listed companies disclosed HIV/Aids information. An upward trend in disclosure was identified, and it is expected that the number of reporting entities will continue to increase. The information disclosed varied considerably between the disclosing entities. This dilutes the usefulness and comparability of HIV/Aids information for stakeholders. Valuable information was obtained as to preferential themes and data related to HIV/Aids that are disclosed voluntarily in annual reports. The study concludes with a recommended framework based on the literature review and the results of the empirical study. The framework proposes minimum disclosure content focusing on two main risks, namely the risk to employees and the South African community and the associated responses by the company. The framework also proposes the disclosure of current and future costs and losses related to HIV/Aids, where such information exists. The proposed framework aims to find a balance between the normative and the descriptive in HIV/Aids disclosure, and proposes that fewer issues be disclosed, thereby focusing on specific issues that will enable consistency and comparability in HIV/Aids disclosure practices.Dissertation (MCom (Accounting Sciences))--University of Pretoria, 2007.
Accounting
unrestricted
32
Mohamed, Nafsiah. "Privatisation of Malaysian telecommunications accounting and reporting change /." Thesis, Available from the University of Aberdeen Library and Historic Collections Digital Resources, 1996. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=59680.
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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." Thesis, Monterey, California: Naval Postgraduate School, 2014. http://hdl.handle.net/10945/42663.
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Approved for public release; distribution is unlimitedDepartment of Defense (DOD) service components are dedicating significant financial and human resources toward achieving unqualified opinions on audits of their financial statements. The DOD has endeavored to produce auditable financial statements as mandated in the Chief Financial Officers Act of 1990. In December of 2013, the United States Marine Corps became the first service component to achieve an unqualified audit opinion on its Schedule of Budgetary Activities. As military components achieve unqualified audit opinions, what data from these financial statements are relevant to leaders, and can this information be presented in a more effective manner? The purpose of this research is to explore the usability and benefit of modified financial statement ratios as applied to DOD service component general fund financial statements. First, a comparison approach is used to determine similarities and differences between corporate financial statements and DOD service component general fund financial statements, including interrelationships of financial data. Second, a ratio approach is used to determine which modified corporate financial statement ratios are relevant to users of DOD service component general fund financial statements. Third, an empirical approach is used to apply modified financial statement ratios to Department of the Navy and U.S. Air Force financial data. This research provides recommendations pertaining to the utility and applicability of modified financial statement ratios to DOD service component general fund financial statements.
34
Al-Rumaihi, Jassim Shaheen Hamad. "Setting accounting standards in a non-Western environment : with special reference to the Kingdom of Saudi Arabia." Thesis, University of Dundee, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.390411.
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Ngurumin, Iorchir Doris. "Impact of mandatory IFRS adoption on earnings quality : evidence from eight African countries." Thesis, University of Aberdeen, 2015. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=227978.
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This study investigates whether mandatory adoption of International Financial Reporting Standards (IFRS) in Africa has a significant impact on earnings' quality, despite the prevalence of weak country governance. The International Accounting Standards Board (IASB) has identified the use of a common set of high-quality standards- the International financial reporting standards ( IFRS)- to enhance global accounting information quality, and promotes global adoption. However, research opinion on the impact of IFRS compliance, on earnings quality improvement is mixed and unresolved. Furthermore, little is known about the possible impact on earnings in firms located in Africa, where country governance quality is relatively low. Thus, this study targets African countries, and uses data from a general sample of 680 firms covering the period 2000 to 2012, to enrich the impact-of-global-IFRS-adoption debate, with African evidence. The study hypothesises that earnings quality differs between mandatory IFRS and domestic accounting standards(DAS) reporting periods in Africa. The research design involves a range of earnings quality proxies and the use of robust regression models. The study finds that relative to DAS, IFRS based earnings are: more persistent and closely associated with future period cash flows; less managed towards small profits and less smoothed. Also, the study finds more timely loss recognition and an increasing frequency of large losses recognition during periods of mandatory IFRS reporting. The results are robust to various additional tests and offer convincing evidence consistent with the hypotheses. These findings provide some direct evidence that mandatory adoption of IFRS is likely to improve earnings quality in some countries with weak governance. Thus, the study extends the literature on factors that influence earnings quality, and the impact of IFRS in countries with relatively weak governance. The research also informs firms, investors, country-level policy makers; and provides a lead for future investigation.
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Alghazzawi, Rasha Abdallah. "IFRS 10 & 11 : effect of implementation on financial statements and accounting information quality for European companies." Thesis, University of Aberdeen, 2018. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=238513.
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Lou, Xiaoxia. "Short sellers and financial misrepresentation /." Thesis, Connect to this title online; UW restricted, 2007. http://hdl.handle.net/1773/8709.
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Aisbitt, Sally. "The harmonisation of financial reporting in the Nordic countries." Thesis, University of Reading, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.324997.
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Akinc, Deniz. "Statistical Modelling Of Financial Statements Of Turkey: A Panel Data Analysis." Master's thesis, METU, 2008. http://etd.lib.metu.edu.tr/upload/2/12609824/index.pdf.
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Financial failure is an important subject for both the economical development of the country and for the self - evaluation of individual companies. Increase in the number of financially failed companies points out the misuse of the country resources. Recently, financial failure threatens both small and large companies in Turkey. It is important to determine factors that affect the financial failure by analyzing models and to use these models for auditing the financial situation. In today&rsquos Turkey, the statistical methods that are used for this purpose involve single level models applied to cross-sectional data. However, multilevel models applied to panel data are more preferable as they gather more information, and also, enable the calculated financial success probabilities to be more trustworthy. In this thesis, publicly available panel data that are collected from The Istanbul Stock Exchange are investigated. Mainly, financial success of companies from two sectors, namely industry and services, are investigated. For the analysis of this panel data, data exploration methods, missing data imputation, possible solutions to multicollinearity problem, single level logistic regression models and multilevel models are used. By these models, financial success probabilities for each company are calculated
the factors related to the financial failure are determined, and changes in time are observed. Models and early warning systems resulted in correct classification rates of up to 100%. In the services sector, a small number of companies having publicly available data result in a decline in the success of models. It is concluded that sharing data with more subjects observed in a longer time period collected in the same format with academicians, will result in better justified outputs, which are useful for both academicians and managers.
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Wang, Shu-Jen, and 王淑貞. "Audit Quality: The Perceptions of Financial Statement Preparers, Financial Statement Users and Auditors." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/56762544104886014226.
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"A study on the effects of accounting information disclosure in the company interim and annual accounts: an information users' perception approach." Chinese University of Hong Kong, 1989. http://library.cuhk.edu.hk/record=b5886148.
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Liao, Sin-Miao, and 廖心妙. "The Effect of the Hindsight Bias on Auditors and Financial Statement Users." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/94977796502475182524.
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碩士雲林科技大學
會計系研究所
96
The hindsight bias refers to the phenomenon that individuals, upon knowing the outcome of an event, tend to tune the probability of event occurrence accordingly. This research employed an experimental methodology to examine the effect of the hindsight bias on observing and making decision. Experimental 1and 2 examine these two contexts with both auditors and EMBA/AMBA students. Important audit implications of the hindsight bias arise in going concern evaluation and analytical review. Hence, the task analogous to that of auditors performing analytical review. In addition, to gain insights into thoughts individuals generate themselves in decision-making settings, it is worthwhile to analyze participants’ open-ended thoughts。 Results show significant hindsight bias effects among both auditors and EMBA/AMBA students. In experimental 1, auditors were asked to make a divination decision. They produced hindsight bias and consistent thoughts when they received unit sales decrease or increase feedback. In contrast, experimental 2 participants who learned the results of auditor’s estimation and feedback information showed the traditional hindsight effect. When measuring self-generated cognitions, those who received information of decrease in sales have a higher mean proportion of consistent thoughts than those information of sales increase and no-outcome information, but those who received information of increase in sales doesn’t have more consistent thoughts than other groups.
43
Wu, Shu Fen, and 吳淑芬. "A Study of Valuation of Policy Reserves - from the Viewpoint of Financial Statement Users." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/12741416201497405366.
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Liao, Yen-jung, and 廖彥絨. "The Effect of the Hindsight Bias on Financial Statement Users - An Example of Accounts Receivable Confirmation." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/86162284508634827571.
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碩士國立雲林科技大學
會計系研究所
100
The hindsight bias refers to the phenomenon that, upon learning the outcome of an event, people tend to inflate what could have been predicted in foresight. The present research employed a questionnaire to examine the effect of the hindsight bias and sampling proportion on evaluating audit quality. A 3 (event occurrence: positive/ negative/ no outcome) ×3 (sampling proportion: 15%/ 50%) mixed factorial design was employed in the present study. The main finding of the present study are as follow：(1) Concerning with the responsibilities of auditors, participants exhibited hindsight bias. (2) Concerning with proportion, there was no hindsight bias but influence of sampling proportion. Consequently, evaluating auditors on performing the audit, there was no effect for financial statement users; nevertheless, ascribing the blame to auditors, they tune the probability of event occurrence accordingly. Thus, comparing Liao’s (2008) finding, that our results show hindsight bias effects solely among the responsibilities of auditors, support the conclusion.
45
Джамбова, Карина Володимирівна. "Організаційно-методичне забезпечення формування та аналізу фінансової звітності малого підприємства ТОВ «ГЕЛФ»." Магістерська робота, 2019. https://dspace.znu.edu.ua/jspui/handle/12345/2719.
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Джамбова К. В. Організаційно-методичне забезпечення формування та аналізу фінансової звітності малого підприємства ТОВ «ГЕЛФ» : кваліфікаційна робота магістра спеціальності 071 "Облік і оподаткування" / наук. керівник Ю. Б. Скорнякова. Запоріжжя : ЗНУ, 2019. 119 с.UA : Кваліфікаційна робота: 119 с., 6 рис., 25 табл., 3 додатки, 66 джерел. Об’єкт дослідження процес формування та аналізу фінансової звітності малого підприємства ТОВ «ГЕЛФ». Метою кваліфікаційної роботи є обґрунтування теоретичних положень та розробка практичних рекомендацій щодо вдосконалення процесів формування та аналізу фінансової звітності малого підприємства ТОВ «ГЕЛФ». Методи дослідження: системний підхід до вивчення економічних явищ і процесів. Під час виконання дослідження використано загальнонаукові методи пізнання: методи наукового узагальнення, діалектичний метод, методи індукції та дедукції, класифікації, порівняння, наукової абстракції, системного та комплексного аналізу, синтезу. Наукова новизна одержаних результатів полягає в теоретико-методичному обґрунтуванні та вирішенні комплексу питань, пов’язаних з підвищенням якісного рівня процесів формування та аналізу фінансової звітності малих підприємств. У процесі дослідження отримано такі наукові результати, яким притаманна наукова новизна: набули подальшого розвитку: питання ідентифікації основних користувачів фінансової звітності за рахунок чіткого визначення інформаційних потреб кожної категорії користувачів; методичне забезпечення формування спрощеної фінансової звітності мікропідприємств за рахунок обґрунтування змін та доповнень до складу статей такої звітності з метою підвищення її інформативності, що дозволить розширити перелік аналітичних процедур, які можуть бути виконані за даними такої звітності, та відповідно підвищити обґрунтованість прийняття управлінських рішень. За підсумками проведеного дослідження визначені основні елементи аналітичного дослідження фінансової звітності, розроблена схема формування Фінансової звітності мікропідприємства за даними синтетичного обліку, а також розроблені пропозиції щодо вдосконалення наявного на підприємствах – платниках єдиного податку порядку відображення в обліку нарахування єдиного податку, що дозволить виокремити такі витрати оподаткування від адміністративних та інших операційних витрат, у тому числі у фінансовій звітності. Застосування на практиці запропонованих автором рекомендацій дозволить підвищити якісний рівень процесів формування та аналізу фінансової звітності малих підприємств. Отримані результати дослідження спрямовані на підвищення якісного рівня процесів формування та аналізу спрощеної фінансової звітності, що у підсумку сприятиме підвищенню ефективності функціонування та зміцненню конкурентоспроможності малих підприємств.
EN : Qualifying work: 119 pp., 6 fig., 25 tab., 3 annex, 66 references. The object of study is the process of forming and analyzing the financial statements of the small enterprise LLC «GELF». The purpose of the qualification work is to justify of the theoretical provisions and work out practical recommendations to improve the processes of formation and analysis of financial statements of the small enterprise LLC «GELF». Methods of research: a systematic approach to the study of economic events and processes. During research performance scientific methods of cognition were used: methods of scientific analysis, the dialectical method, methods of induction and deduction, classification, comparison, abstraction, systematic and comprehensive analysis, synthesis, simulation. Scientific novelty of the results is theoretical and methodical substantiation and solving complex issues related to improving of the quality level of the processes of formation and analysis of financial statements of small enterprises. The study yielded the following scientific results, which are characterized by scientific innovation: Got further development: identification of the main users of the financial statements by clearly defining the information needs of each user category; methodological support for the preparation of simplified financial statements of micro-enterprises by substantiating changes and additions to the articles of such reporting in order to increase its informativeness, which will allow to expand the list of analytical procedures that can be performed according to such reporting and, accordingly, to increase the reasonableness of decisions. According to the results of the research were identified the main elements of the analytical study of financial statements, developed a scheme for the formation of financial statements of microenterprises according to synthetic accounting, as well as developed proposals for improving the accounting for a single tax, which will distinguish such costs from administrative and other operating expenses, including in the financial statements. The application of proposed recommendations in practice will improve the quality level of the processes of formation and analysis of financial statements of small enterprises. The results of research are aimed at improving the quality level of the processes of formation and analysis of the simplified financial statements, which in the end will help to increase the efficiency of functioning and enhance the competitiveness of small enterprises.
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Van, Biljon Marilene. "An application guideline for the fair value accounting of biological assets." Thesis, 2016. http://hdl.handle.net/10500/21598.
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Reporting in terms of the principles of IAS 41, or equivalent, did not result in comparable financial results in the industry. This is mainly due to valuation challenges experienced and the significant costs of these valuations, contributing to the theoretical gap addressed in this study, where the cognitive theory was applied to determine how to improve the consistency, validity and reliability of the fair valuing of biological assets. The knowledge gap is a result of the inconsistent application of the requirements of IAS 41 which results in incomparable financial results which impairs the decision-making of the users of such information. The results of the study were analysed and contextualised to develop an application guideline to assist the financial statement compilers to present results to users that will enhance their decision-making. This guideline is the result of an investigation on the industry trend and standards on how to value, disclose and report on biological assets in the annual reports; an assessment of the valuation challenges experienced, the valuation factors considered and the frequency thereof; an analysis of the valuation inputs applied and a contextualisation of the various users’ expectations when these financial results are assessed. Such assessment included an inductive content analysis, further grounded theory contextualisation and grouping of the results into a guideline that was tested on various users to ensure the usefulness and validity thereof. The purpose of the study and the developed guideline is to determine how to improve the consistency, the validity and the reliability of the fair valuing of biological assets to derive at informing, comparable, decision-enhancing balances in a cost efficient manner when detailed information is presented.Centre for Accounting Studies
D. Phil. (Accounting Sciences)
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Wang, Ching-Wen, and 王靜雯. "Financial Statements of Japan." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/77416784769398425463.
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碩士中國文化大學
會計研究所
88
The thesis explains financial statements of Japan. Culture and history affect accounting system of Japan deeply, the development of Japan society maintains the center of strong government. So the system and standards are made by the government’s opinion. Because the environment changes, the Accounting system of Japan also comes out innovation. The first step is the change of traditional bookkeeping; the second step is that financial statements change the core. These innovations make the development of Accounting system and also affect the development of security market in Japan. Besides, there are three laws about Japanese Accounting, Commercial Law, Secu-rity Transaction Act and Corporate Income Tax Law. Commercial Law is the heart be-tween the triangular legal system. In Japan, the special enterprise structure is Keiretsu. It only supply to the financial statements to the internal stockholders and a parent-subsidiary company and don’t at-tach consolidated statement. Finally, I make use of security market of Japan to explain the relationship be-tween economic development and Accounting system. The computer disclosure elimi-nates information non-symmetry between company and inventors. It is also favorable for inventors marking decisions and helps the development of security market.
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Su, Huan-Wen, and 蘇煥文. "The Study of the Information Contents of the Earning Components of Affiliated Company’s Consolidated Financial Statements, Consolidated Financial Statements and Parent Company’s Financial Statements." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/99258918215103947584.
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碩士東吳大學
會計學系
89
ABSTRACT This study takes the viewpoint of usefulness of accounting information to compare the affiliated company’s consolidated financial statements, consolidated financial statements and parent company’s financial statements. It concluded that : 1.There are information contents in continued operation segment income, operation income and other income. But when used JA-test to verify the result, there were no significant difference among these there financial statements. 2.We found that the earning reflect coefficient of other income in parent company’s financial statements was higher than others. But it did not reach statistically significant level. To sum up, there are no better information contents among these three financial statements. But investors do care about the information of other income.
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Su, Min-Hsien, and 蘇敏賢. "Parent Company''s Financial Statements, Consolidated Financial Statements, and their Relationship with Corporate Systematic Risk." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/84011191905583458463.
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碩士國立臺灣大學
會計學研究所
88
The study examines the usefulness of parent-only financial statements and consolidated financial statements in evaluating corporate systematic risk. It is generally accepted that consolidated financial statements present more properly a business entity’s financial conditions and operating results compared to parent-only financial statements. In this sense, consolidated financial statements shall provide more information about a firm’s systematic risk than do parent-only financial statements. It is not clear, however, whether one can obtain any incremental information about risk from the comparison between these two sets of statements. The conjecture arises because there are some intercompany transactions (between parent and subsidiaries) that are related to risk but are eliminated in the consolidated financial statements. Those transactions are reflected in the parent-only financial statements, however, and comparing the two sets of statements possibly provide information incremental to the consolidated financial statements. The sample includes all nonfinancial firms listed on the Taiwan Stock Exchange and where both consolidated and parent-only financial statements are available for the years 1996-1998. The JA-test indicates that neither set of financial statements dominates in explaining firms’ systematic risk. However, some variables constructed from the comparison between the two sets of financial statements provide information about systematic risk incremental to either set of financial statements. Specifically, the dummy variable that proxies for the manipulated transfer of inventory from parent to subsidiaries is significantly positively associated with risk. There is also some evidence that the variance of subsidiaries’ income is positively associated with risk. There is no evidence that the degree of leverage through subsidiaries and mutual shareholdings between parent and subsidiaries are related to risk. Overall, there is some evidence supporting the usefulness of comparisons between consolidated and parent-only financial statements in explaining the firm’s systematic risk.
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Nominzul, Dashzeveg. "Critical examination of financial statements: Mongolia." 2006. http://www.cetd.com.tw/ec/thesisdetail.aspx?etdun=U0001-1506200615142900.
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