Relevant bibliographies by topics / Financial statements

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

Academic literature on the topic 'Financial statements'

Author: Grafiati
Published: 4 June 2021
Last updated: 31 July 2024

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Journal articles on the topic "Financial statements"

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NOPIYANI, PUTU EKA, MERTYANI SARI DEWI, NI MADE WULAN SARI SANJAYA, and NI WAYAN ANI SAVITRI. "PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) (STUDI KASUS PADA “UMKM DEK DWIPA” PASAR BANYUASRI)." GANEC SWARA 18, no. 2 (June 6, 2024): 709. http://dx.doi.org/10.35327/gara.v18i2.850.

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This research was aimed to obtain descriptive findings about the financial statemens of UMKM Dek Dwipa 2022, the financial statements of UMKM Dek Dwipa 2022 in accordance with Financial Accounting Standards (FAS), and comparison between the financial statements of UMKM Dek Dwipa and UMKM Dek Dwipa financial statements which were prepared in accordance with Financial Accounting Standards (FAS) in 2022. The methods used in collecting the data were dokumentation, interviews, and literature. The results showed that the financial statements which were prepared by UMKM Dek Dwipa were not in accordance with Financial Accounting Standards (FAS). The financial statements which were prepared by UMKM Dek Dwipa only conssted of Income Statements, while financial statements in Financial Accounting Standards (FAS) there are Income Statement, Retained Earnings Reports, Balance Sheet, and Statement of Cash Flows. A difference was found between the financial statements prepared by UMKM Dek Dwipa and the financal statements prepared accordance whith Financial Accounting Standards (FAS). The difference lies in the amount of operational cost.
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Du Toit, Elda, and Frans Vermaak. "Company financial health: Financial statement users’ and compilers’ perceptions." Journal of Economic and Financial Sciences 7, no. 3 (October 31, 2014): 819–36. http://dx.doi.org/10.4102/jef.v7i3.239.

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

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Companies require a short time in creating their financial statements reporting their financial conditions to the public, stakeholders, and investors. In 2019-2020, 80 companies did not publish their financial statements. This phenomenon affected the effectiveness and the financial statement performance and the overall company performance. As a result, the financial statement performance was not good, and the number of investors' trusts in responding to the financial statements of 80 issuers in the stock market decreased. The declining investors' trust was caused by the low effectiveness and quality of the financial statements of 80 companies listed on the IDX. Therefore, the IDX demanded the 80 issuers repair their financial statements based on the actual conditions. This research employed a descriptive quantitative method through multiple linear regression analysis using SPSS 20. The population of this study involved 100 users of financial statements in several Indonesian companies. Meanwhile, the samples of 100 users were taken using the census method distributing a questionnaire directly to the samples via email. Based on the partial and simultaneous hypothesis tests, the data analysis results showed that the punctuality, the quality of financial statements, and the effectiveness of the financial statement information had a positive and significant effect on the companies' financial statement performance.
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Orparani, Bettynia Dwi, and Yumniati Agustina. "IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019." Jurnal Ilmiah Akuntansi Rahmaniyah 4, no. 2 (August 15, 2021): 160. http://dx.doi.org/10.51877/jiar.v4i2.198.

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The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets
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Sintia, Iceu, and Pupung Purnamasari. "Pengaruh Kualitas Audit dan Financial Stability terhadap Fraud Financial Statement." Bandung Conference Series: Accountancy 3, no. 2 (July 28, 2023): 826–34. http://dx.doi.org/10.29313/bcsa.v3i2.8422.

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Abstract. This study aims to determine the effect of audit quality and financial stability on fraud financial statements. The samples used in this study were 21 consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) with a research year range of 2018-2021. The research data was obtained from audited financial reports from sample companies which were downloaded from the IDX website (www.idx.co.id) and IDN Financials (www.idnfinancials.com). Testing the proposed hypothesis using logistic regression analysis. The results of this study indicate that audit quality and financial stability have an effect on fraudulent financial statements. For the purposes of further research, it is recommended to add research sectors and the observation period. Abstrak. Penelitian ini bertujuan untuk menganalisis kualitas audit, financial stability, dan pengaruh nya terhadap fraud financial statement . sasaran penelitian ini dilakukan di bursa efek Indonesia sektor industri barang dan konsumsi dengan tahun pengamatan yaitu 2018-2021, data yang digunakan yaitu menggunakan data sekunder. Sampel yang digunakan yaitu memakai teknik purposive sampling, dengan jumlah populasi sebanyak 85 perusahaan industri barang dan konsumsi dan 21 sampel perusahaan yang memenuhi kriteria pada penelitian. Pada penelitian ini kualitas audit (X1) dihitung menggunakan variabel dummy, financial stability (X2) dihitung dengan ACHANGE, dan fraud financial statement dihitung menggunakan Beneish M Score. Hasil dari penelitian ini secara signifikan berpengaruh positif dan signifikan terhadap Fraud Financial statement. Namun sebagian tidak berpengaruh pada kecurangan laporan keuangan kualitas audit, financaial stability, fraud financial statement.
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Hermawati, Arum, Fathurrahman, and Khairiyani. "ANALISIS PENERAPAN AKUNTANSI BERDASARKAN ISAK 35 PADA KANTOR LEMBAGA BANTUAN HUKUM MAHARDIKA JAMBI." Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis 3, no. 1 (January 18, 2024): 89–111. http://dx.doi.org/10.51903/jimeb.v3i1.702.

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This study aims to apply accounting based on ISAK 35 at the office of the Mahardika Legal Aid Institute The concept of ISAK 35 allows non-profit oriented entities to adjust the description used by financial statements and the financial statements themselves include statements of financial position, comprehensive income statements, statements of changes in net assets, statements of cash flows, and notes to financial statements At the Mahardika Legal Aid Institute has not implemented or made reports to these financial statements. The purpose of this study is to find out how the presentation of financial statements at the Legal Aid Institute. The types of data used are primary data and secondary data. Data collection techniques are carried out using interview and documentation techniques. The data analysis method used is qualitative descriptive, which is a method that describes, describes, compares data and circumstances and explains a situation in such a way that a conclusion can be drawn. The research was conducted at the Mahardika Engineering Legal Aid Institute research. Based on the results of the analysis, the financial statements of the Mahardika Legal Aid Institute are not in accordance with ISAK 35 because the presentation of the financial statements of the Mahardika Legal Aid Institute still uses simple recording. The financial statements of the Mahardika Legal Aid Institute have not made a statement of financial position, comprehensive income statement, statement of changes in net assets, statement of cash flows, and notes to financial statements.
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Indawatika, Feri. "Penyusunan Laporan Keuangan Berbasis SAK ETAP Koperasi Intako Dan Respon Pihak Eksternal." Journal of Accounting Science 1, no. 1 (May 31, 2017): 38. http://dx.doi.org/10.21070/jas.v1i1.788.

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This study aims to perform the preparation of financial statements in Cooperative INTAKO based SAK ETAP responses and identify external parties regarding the preparation of the financial statements based SAK ETAP. This type of research is qualitative. Data collection techniques with interviews, documentation, and triangulation. Test the validity of the data by using the test of credibility, transferability, and dependability. Engineering analysis using the data collection phase, data reduction, the data display, and conclusion. The results showed that the Cooperative INTAKO only prepare three financial statements, namely: Balance Sheet, Income Statement, and Notes to the Financial Statements and the report asled to the SAK ETAP, but there are a few post that are not yet in accordance with SAK ETAP. So the report prepared by the researchers is the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to Financial Statements. Supervisors Cooperative INTAKO response regarding the preparation of the financial statements based SAK ETAP is less familiar with the statement of changes inequityand cash flows. Response Diskoperindag and EMR Sidoarjo financial statements based on SAK ETAP is the format and types of financial statements that are prepared can be adjusted to the needs of the cooperative while it is in accordance with thelawon cooperatives and applicable accounting standards. Cooperative Response Putra Buana Waru financial statements based on SAK ETAP is too complicated if the cooperative must prepare complete financial statements for cooperatives prepare financial reports as needed and cooperative laws still give leeway regarding the preparation of the financial statements of the cooperative.
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Van Auken, Howard. "Influences on Frequency of Preparation of Financial Statements Among SMEs." Journal of Innovation Management 1, no. 1 (September 3, 2013): 143–57. http://dx.doi.org/10.24840/2183-0606_001.001_0010.

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This paper examines factors that impact the frequency of financial statement preparation among a sample of 312 SMEs. Specifically, the study examines the relationship between how often financial statements are prepared and (1) whether the financial statements are used to make decisions and (2) owners’ confidence in the reliability of their financial statements. Financial statements provide important information that should be used to help guide decisions. The findings showed that the frequency of financial statement preparation was directly associated with whether the financial statements were used to make decisions and inversely associated with owners’ confidence in the reliability of their financial statements. Additionally, the results showed that the frequency of financial statement preparation was directly associated with gender and size of community in which the firm was located. The results should be useful for owners of SMEs and providers of services to SMEs to better understand which factors affect how often financial statements are prepared and to provide business development assistance.
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Handayani, Fian, Yulinartati Yulinartati, and Diyah Probowulan. "REKONSTRUKSI LAPORAN KEUANGAN MASJID JAMI’ DARUSSALAM GLENMORE BERDASARKAN PSAK NO.109." International Journal of Social Science and Business 4, no. 2 (July 2, 2020): 326. http://dx.doi.org/10.23887/ijssb.v4i2.25890.

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The Institute of Indonesia Chartered (IAI) has issued financial accounting standards in regard to financial statements of zakat, infaq / sadaqah. The standard is included in Statement of Financial Accounting Standards Number 109 (Revised 2011) concerning on financial statement of zakat, infaq / sadaqah. This research is conducted at the Jami 'Darussaalam Mosque Glenmore in order to reconstruct the financial statements of zakat, infaq / sadaqah, thus it can be used to consider the financial statements of the Jami Darussalam Mosque in accordance with PSAK No.109 for Takmir or mosque management. This research uses a descriptive method which is conducted by observation, documentation and direct interviews with the secretary and deputy treasurer of the Takmir's Jami' Darussalam Mosque. This research is intended to describe certain conditions and symptoms in detail that occur at the Jami 'Darussaalam Glenmore Mosque, and to provide an overview of the financial statements of zakat, infaq / sadaqah of the mosque which then reconstruct the financial statements of zakat, infaq / sadaqah of the Jami' Darussalam Glenmore Mosque in accordance with applicable standards, which is PSAK No.109. Transparency and accountability on financial statement of zakat, infaq / sadaqah are completed based on PSAK 109, which consists of five components of financial statements, those are the statement of financial position, changes in fund statements, managed assets, cash flow statements, and financial statements.
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Gogić, Nemanja. "The Jaffa company's financial statements." Ekonomski izazovi 10, no. 20 (2021): 55–69. http://dx.doi.org/10.5937/ekoizazov2120055g.

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According to the Law on Accounting of the Republic of Serbia, all companies are obliged to compile regular (annual) financial reports. Regular financial statements include: balance sheet, income statement, statement of changes in equity, statement of other results, cash flow. The financial statements provide the necessary information about assets, liabilities, equity, income, expenses, cashflow, external and internal users. The aim of the research is to show the significance and importance of compiling quality financial reports. The subject of the research is the financial statements of the Jaffa company. Jaffa Crvenka was taken as an example of how domestic companies can compile clear, accurate and timely financial reports. The result of the research showed that it is not enough to compile only traditional financial reports, but it is also necessary to provide additional information from non-financial reports, all with the aim of satisfying the information needs of various state holders.
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Dissertations / Theses on the topic "Financial statements"

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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 unlimited
Department 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.
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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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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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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.
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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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Allen, George Louis. "An Empirical Investigation of the Complementary Value of a Statement of Cash Flows in a Set of Published Financial Statements." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331207/.

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This research investigates the complementary value of a statement of cash flows (SCF) in a set of published financial statements. Selected accounting studies and selected parts of communication theory are used to argue the case for treating an SCF as a primary financial statement. Ideas adapted from communication theory are also used to decide key issues involved in developing an SCF. Specifically, the study selects a direct rather than a reconciling format for an SCF; it also defines cash to include currency, bank accounts, and marketable securities and exclude claims to cash such as notes and accounts receivable. The definition of cash limits cash flow to strict receipts and disbursements; it excludes constructive receipts and disbursements.
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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.
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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 Finanças
Este 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
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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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Books on the topic "Financial statements"

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Lessambo, Felix I. Financial Statements. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5.

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Union, University of Wolverhampton Students'. Financial statements. Wolverhampton: University of Wolverhampton, Students' Union, 1998.

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Lessambo, Felix I. Financial Statements. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-15663-2.

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Network, African Publishers'. Financial statements. [Harare]: APNET, 1993.

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Trust, African Publishers' Network. Financial statements. Harare: Ziumbe & Co., 1999.

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Network, African Publishers'. Financial statements. [Harare]: APNET, 1994.

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Ittelson, Thomas R. Financial Statements. Franklin Lakes: Career Press, 2010.

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West Oxfordshire (England). District Council. Financial statements. [Witney]: West Oxfordshire District Council, 1997.

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Manchester Council for Voluntary Service. Financial statements. [Manchester?: Manchester Council for Voluntary Service?, 1985.

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(Nigeria), Borno State. Financial statements. Maiduguri?]: Borno State, 2004.

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Book chapters on the topic "Financial statements"

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

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

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

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

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Magni, Carlo Alberto. "Financial Statements." In Investment Decisions and the Logic of Valuation, 83–158. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-27662-1_3.

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

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

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

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Olson, Kent, and John Westra. "Financial Statements." In The Economics of Farm Management, 193–211. 2nd ed. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003280712-12.

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Fuchs, Sandro. "Financial Statements." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 4866–75. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_2283.

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Conference papers on the topic "Financial statements"

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Trencheva, Miglena. "PREPARATION OF FINANCIAL STATEMENTS AND FINANCIAL RISK ANALYSIS." In 14th annual International Conference of Education, Research and Innovation. IATED, 2021. http://dx.doi.org/10.21125/iceri.2021.0514.

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Budiandru, Budiandru, Aryn Sasikirana, Weni Putri, and Fauzia Tantina. "Fraud Triangle against Fraudulent Financial Statements." In Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11 - 12 October, 2021, Batusangkar-West Sumatra, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.11-10-2021.2319531.

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Šepeľová, Jaroslava. "POSSIBILITIES OF DETECTING FRAUD IN FINANCIAL STATEMENTS WITH FOCUS ON ANALYTICAL METHODS OF EVALUATING FINANCIAL STATEMENTS." In 15th International Bata Conference for Ph.D. Students and Young Researchers. Tomas Bata University in Zlín, 2019. http://dx.doi.org/10.7441/dokbat.2019.098.

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Strouhal, Jiri, and Dana Dvorakova. "Financial instruments' revaluation in financial statements some issues for the financial management." In 2010 2nd IEEE International Conference on Information Management and Engineering. IEEE, 2010. http://dx.doi.org/10.1109/icime.2010.5477682.

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Çürük, Turgut, and Ayşe Tanyeri. "The Impact of Consolidated Financial Statements on Performance of Financial Institutions: A Key Study from Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01360.

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Financial statements prepared by companies are the main sources of information for those who make economic decisions about the companies. As the listed companies in many countries (at least on the large European stock market) have one or more subsidiaries, they are obligated by regulations to prepare dual financial statements (individual and consolidated). Unlike the practices in developed European stock exchanges, companies listed on the stock exchange in Turkey, which used to prepare individual financial statements until 2005, have been preparing only consolidated financial statements in accordance with national accounting and financial reporting standards which were adopted from International standards since then. As of today, individual financial statements have not been prepared by Turkish companies. Only exception to this general practices are the Real Estate Investment Trusts (REITs) registered with Capital Market Board (CMB). As the discussions and results of some empirical studies in the literature indicate that impact of consolidated and individual financial statements on the performances of companies are different. In line with these arguments in literature, this study, focusing on the REITs registered with CMB in Turkey, attempts to investigate the impact of consolidated financial statements on performance of financial institutions (REITs). In this context, value relevance is used as a proxy to measure the performance. Than the impact of indicators as regards to profit and owners’ equity observed from two different sets of financial statements of the same Real Estate Investment Trusts on the value relevance of companies are analyzed.
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Karlos, Stamatis, Nikos Fazakis, Sotiris Kotsiantis, and Kyriakos Sgarbas. "Semi-supervised forecasting of fraudulent financial statements." In PCI '16: 20th Pan-Hellenic Conference on Informatics. New York, NY, USA: ACM, 2016. http://dx.doi.org/10.1145/3003733.3003740.

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Lapitkaia, Liudmila. "Risk based approach in auditing financial statements." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.28.

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The purpose of this article is to analyze the provisions of International Standards on Auditing, disclosure of the practice of auditing financial statements, for studying risk-based audit. The author examines various approaches to the audit of financial statements, analyzes and classifies various types of risks that need to be taken into account when conducting an audit. In conclusion, the author formulates proposals for conducting an audit, taking into account the risk-based approach. For the practical application of the risk-based approach in the audit, the author has elaborated an auditor's file to identify risks and take adequate measures.
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Sebayang, Minda, Supriyanto Supriyanto, Lisnawati Lisnawati, Rahmaniar Rahmaniar, and Ismail Ismail. "Analysis of Financial Statements and Currency Prediction." In Proceedings of 1st Workshop on Environmental Science, Society, and Technology, WESTECH 2018, December 8th, 2018, Medan, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.8-12-2018.2283832.

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Shevchenko, M. M. "METHODS FOR DETECTING FALSIFICATION OF FINANCIAL STATEMENTS." In INSTITUTSIONAL'NAYA TRANSFORMATSIYA EKONOMIKI: CHELOVEK I SOTSIUM. Tomsk State University Publishing House, 2021. http://dx.doi.org/10.17223/978-5-907442-40-5-2021-5.

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Kotsiantis, Sotiris, and Dimitris Kanellopoulos. "Multi-instance Learning for Predicting Fraudulent Financial Statements." In 2008 Third International Conference on Convergence and Hybrid Information Technology (ICCIT). IEEE, 2008. http://dx.doi.org/10.1109/iccit.2008.150.

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Reports on the topic "Financial statements"

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

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

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Segovia, Raul M. Inter-American Development Bank Annual Report 2010: Financial Statements. Inter-American Development Bank, March 2011. http://dx.doi.org/10.18235/0005761.

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This report is the second of two volumes which together constitute the Inter-American Development Bank's 2010 Annual Report. This report contains the management's discussion and analysis of the Bank's ordinary capital as well as various financial statements.
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Peters, Sandra, and Matthew Winters. Comment Letter to the FASB on Measurement in the Financial Statements. CFA Institute, March 2024. http://dx.doi.org/10.56227/24.2.5.

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CFA Institute comments on the FASB exposure draft of the Proposed Statement of Financial Accounting Concepts - Concepts Statement No. 8, Conceptual Framework for Financial Reporting Chapter 6: Measurement.
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Granetto, Paul J., Marvin L. Peek, Jack L. Armstrong, Paul C. Wenzel, Kathleen A. Furey, and Craig W. Zimmerman. Financial Management: U.S. Army Corps of Engineers Financial Information Imported Into the Defense Departmental Reporting System - Audited Financial Statements. Fort Belvoir, VA: Defense Technical Information Center, August 2004. http://dx.doi.org/10.21236/ada432782.

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

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

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

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

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

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