Academic literature on the topic 'Financial statements'
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Journal articles on the topic "Financial statements"
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.
Full textDu 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.
Full textNAZ 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.
Full textOrparani, 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.
Full textSintia, 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.
Full textHermawati, 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.
Full textIndawatika, 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.
Full textVan 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.
Full textHandayani, 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.
Full textGogić, Nemanja. "The Jaffa company's financial statements." Ekonomski izazovi 10, no. 20 (2021): 55–69. http://dx.doi.org/10.5937/ekoizazov2120055g.
Full textDissertations / Theses on the topic "Financial statements"
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.
Full textDepartment 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.
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.
Full textThesis advisor(s): Moses, O. Douglas ; Liao, Shu S. "June 2000." Includes bibliographical references (p. 111-112). Also available online.
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.
Full textAbstract
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
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.
Full textLee, Man-Ying. "Red flags in prospective contractors' financial statements." Thesis, Monterey, California. Naval Postgraduate School, 1992. http://hdl.handle.net/10945/38508.
Full textThis 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.
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.
Full textAllen, 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/.
Full textSöderberg, 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.
Full textCanteiro, 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.
Full textEste 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.
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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.
Full textBooks on the topic "Financial statements"
Lessambo, Felix I. Financial Statements. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5.
Full textUnion, University of Wolverhampton Students'. Financial statements. Wolverhampton: University of Wolverhampton, Students' Union, 1998.
Find full textLessambo, Felix I. Financial Statements. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-15663-2.
Full textNetwork, African Publishers'. Financial statements. [Harare]: APNET, 1993.
Find full textTrust, African Publishers' Network. Financial statements. Harare: Ziumbe & Co., 1999.
Find full textNetwork, African Publishers'. Financial statements. [Harare]: APNET, 1994.
Find full textIttelson, Thomas R. Financial Statements. Franklin Lakes: Career Press, 2010.
Find full textWest Oxfordshire (England). District Council. Financial statements. [Witney]: West Oxfordshire District Council, 1997.
Find full textManchester Council for Voluntary Service. Financial statements. [Manchester?: Manchester Council for Voluntary Service?, 1985.
Find full text(Nigeria), Borno State. Financial statements. Maiduguri?]: Borno State, 2004.
Find full textBook chapters on the topic "Financial statements"
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.
Full textWillis, 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.
Full textFuchs, 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.
Full textAhmed, 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.
Full textMagni, 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.
Full textAhmed, 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.
Full textGoel, 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.
Full textKuratko, 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.
Full textOlson, 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.
Full textFuchs, 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.
Full textConference papers on the topic "Financial statements"
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.
Full textBudiandru, 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.
Full textŠepeľová, 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.
Full textStrouhal, 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.
Full textÇürük, 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.
Full textKarlos, 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.
Full textLapitkaia, 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.
Full textSebayang, 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.
Full textShevchenko, 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.
Full textKotsiantis, 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.
Full textReports on the topic "Financial statements"
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.
Full textWestergard, 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.
Full textSegovia, Raul M. Inter-American Development Bank Annual Report 2010: Financial Statements. Inter-American Development Bank, March 2011. http://dx.doi.org/10.18235/0005761.
Full textPeters, 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.
Full textGranetto, 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.
Full textGranetto, 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.
Full textMarwick, 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.
Full textMarwick, 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.
Full textPARSONS 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.
Full textMarwick, 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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