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Thematische Bibliographien / Financial reporting

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Auswahl der wissenschaftlichen Literatur zum Thema „Financial reporting“

Autor: Grafiati

Veröffentlicht am 4. Juni 2021

Zuletzt aktualisiert am 28. Juli 2024

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Zeitschriftenartikel zum Thema "Financial reporting"

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Madrick, Jeffrey. „Financial Reporting“. Harvard International Journal of Press/Politics 8, Nr. 1 (Januar 2003): 3–7. http://dx.doi.org/10.1177/1081180x02238781.

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Schauß, Joachim. „Financial Reporting“. Controlling & Management 55, Nr. 2 (April 2011): 117–18. http://dx.doi.org/10.1007/s12176-011-0034-6.

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Dr P.Gurusamy, Dr P. Gurusamy. „International Financial Reporting Standards (IFRS)“. Indian Journal of Applied Research 3, Nr. 7 (01.10.2011): 427–28. http://dx.doi.org/10.15373/2249555x/july2013/130.

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Barker, Richard. „The revolution ahead in financial reporting: reporting financial performance“. Balance Sheet 11, Nr. 4 (Dezember 2003): 19–23. http://dx.doi.org/10.1108/09657960310502502.

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Ryan, Stephen G. „Financial Reporting for Financial Instruments“. Foundations and Trends® in Accounting 6, Nr. 3-4 (2011): 187–354. http://dx.doi.org/10.1561/1400000021.

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Laux, Christian. „Financial instruments, financial reporting, and financial stability“. Accounting and Business Research 42, Nr. 3 (August 2012): 239–60. http://dx.doi.org/10.1080/00014788.2012.681857.

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Singh, Mohini. „Transforming Financial Reporting“. CFA Institute Magazine 27, Nr. 4 (Dezember 2016): 59. http://dx.doi.org/10.2469/cfm.v27.n4.22.

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Vuletić, Predrag. „FALSE FINANCIAL REPORTING“. FBIM Transactions 3, Nr. 1 (15.01.2015): 188–201. http://dx.doi.org/10.12709/fbim.03.03.01.21.

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Bohusova, Hana. „Financial Reporting Quality“. International Journal of Monetary Economics and Finance 13, Nr. 3 (2020): 1. http://dx.doi.org/10.1504/ijmef.2020.10028791.

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Klaassen, Jan. „Global Financial Reporting“. European Accounting Review 12, Nr. 3 (September 2003): 581–91. http://dx.doi.org/10.1080/0963818031000087826.

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Dissertationen zum Thema "Financial reporting"

1

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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Bücher zum Thema "Financial reporting"

1

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

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Anne, Britton, Hrsg. Financial reporting. 4. Aufl. London: International Thomson Business Press, 1996.

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

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

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

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Association of Chartered Certified Accountants., Hrsg. Financial reporting. 4. Aufl. London: BPP Professional Education, 2004.

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Dupeyron, T. Financial reporting. 3. Aufl. [London]: Chartered Institute of Management Accountants, 1996.

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

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David, Alexander. Financial reporting. 4. Aufl. London: International Thomson Business Press, 1996.

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Association of Chartered Certified Accountants., Hrsg. Financial reporting. 5. Aufl. London: BPP Professional Education, 2005.

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Buchteile zum Thema "Financial reporting"

1

Christensen, Mark. „Financial Reporting“. In Global Encyclopedia of Public Administration, Public Policy, and Governance, 2200–2205. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2284.

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Christensen, Mark. „Financial Reporting“. In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–6. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-31816-5_2284-1.

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Whiteley, John. „Financial reporting“. In Mastering Financial Management, 30–41. London: Macmillan Education UK, 2004. http://dx.doi.org/10.1007/978-0-230-00098-8_3.

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Bandy, Gary. „Financial reporting“. In International Public Financial Management, 118–44. 1 Edition. | New York : Routledge, 2019.: Routledge, 2018. http://dx.doi.org/10.4324/9781351128308-7.

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Christensen, Mark. „Financial Reporting“. In Global Encyclopedia of Public Administration, Public Policy, and Governance, 4861–66. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_2284.

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Alexander, David. „Accounting theory, or Accounting can be interesting“. In Financial Reporting, 3–8. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_1.

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Alexander, David. „Limited liability“. In Financial Reporting, 153–58. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_10.

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Alexander, David. „Sanctity of capital“. In Financial Reporting, 159–63. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_11.

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Alexander, David. „Divisible profits“. In Financial Reporting, 164–74. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_12.

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Alexander, David. „The Companies Act 1985 and published accounts“. In Financial Reporting, 175–91. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_13.

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Konferenzberichte zum Thema "Financial reporting"

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

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Shkurti (Perri), Rezarta. „Cloud Computing in Accounting and Digital Financial Reporting in Albania“. In 7th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eraz.2021.199.

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Recent technological changes have had a great impact on the accounting and financial environment all over the world. Albania has also been affected by these changes and developments such as the widespread use of interactive accounting information packages, financial web reporting, and cloud computing. This paper tries to analyze the current situation of accounting and financial reporting in Albania and the impact that web reporting and cloud computing have had on the simplification of accounting procedures. Several tools such as online reporting and Extensive Business Reporting language are presented and their impact on the use of the accounting systems and other financial reporting instruments in Albania is explained. This paper finds that cloud computing has been used extensively by the private companies offering accounting information systems in Albania whereas Extensive Business Reporting language and the IFRS Taxonomy have not attained great recognition in Albania.

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

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

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

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

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

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8

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

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Annotation:

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

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9

Sulistyowati, Erna, Sjarief Hidajat, Muslimin Muslimin, Agus Masruhin und Sri Trisnaningsih. „Does The Internet Financial Reporting Reflect The Sustainability Reporting Higher Education“. In Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.3-10-2019.2291944.

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10

Karelskaia, Svetlana, Ekaterina Zuga und Natalia Generalova. „Analysis of the application of international financial reporting standards for drawing up consolidated financial reporting in Russia“. In Proceedings of the Third International Economic Symposium (IES 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/ies-18.2019.31.

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Berichte der Organisationen zum Thema "Financial reporting"

1

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

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2

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

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3

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

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4

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

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5

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

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6

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

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7

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

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8

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

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9

Warren, David R., Michael A. Bianco, Waheed Nasser, Richard R. Kusman, James Shafer, Jason Venner, Lovell Q. Walls und Samson J. Wright. Agencies Need Improved Financial Data Reporting for Private Security Contractors. Fort Belvoir, VA: Defense Technical Information Center, Oktober 2008. http://dx.doi.org/10.21236/ada489769.

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10

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

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