Relevant bibliographies by topics / Nonfinancial statement

Academic literature on the topic 'Nonfinancial statement'

Author: Grafiati
Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "Nonfinancial statement"

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Hand, John R. M. "The Value Relevance of Financial Statements in the Venture Capital Market." Accounting Review 80, no. 2 (April 1, 2005): 613–48. http://dx.doi.org/10.2308/accr.2005.80.2.613.

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This study examines the value relevance of financial statement data and nonfinancial statement information within and across the pre-IPO venture capital and post-IPO public equity markets. For a sample of U.S. biotechnology firms, I find that financial statements are highly value-relevant in the venture capital market, and that the signs of the associations between equity values and financial statement data in that market are similar to those in the public equity market, despite significant structural differences between the two. I also find that the value relevance of financial statements generally increases as firms mature, consistent with financial statements capturing the increasing intensity of assets-in-place relative to future investment options. In contrast, the value relevance of nonfinancial statement information decreases as firms mature, indicating that, in a dynamic sense, financial statements and nonfinancial statement information of venture-backed pre-IPO biotech companies are information substitutes in valuation, not complements.
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Pozzoli, Matteo, and Marcello Raffaele. "Non-financial information and company market value." MANAGEMENT CONTROL, no. 2 (June 2022): 167–87. http://dx.doi.org/10.3280/maco2022-002-s1008.

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Directive 2014/95/EU and the recent importance of the social and environmental sustainability topic have increased the interest of scholars, practitioners, investors, and other stakeholders in nonfinancial information aspects. This article examines the impact that the level of disclosure of nonfinancial information, as dictated by the European Union (EU) directive, has on market value. It measures the effect of some variables of nonfinancial information (proxied by the adoption of the Glob-al Reporting Initiative [GRI] "core" or "comprehensive" option or the GRI "refer-enced-claim" option, the number of pages of the nonfinancial statement, the presentation of the statement separate from or aggregated with the annual report, and the use of the same or a different auditor for the statement and annual report) on the level of market value measured by market-based performance (Tobin's Q). The analysis was tested on Italian listed companies that presented nonfinancial statements during the 2017-2019 period. The research, conducted on the 2019 nonfinancial statements, shows that all investigated companies apply GRI stand-ards. The empirical results furthermore show that the examined variables are not related to market performance and are not significant. These results lead to poten-tially contradictory findings. Whereas the adoption of generally recognized Corpo-rate Social Responsibility (CSR) standards - being voluntarily adopted by all the investigated companies - is deemed crucial by stakeholders, the details of CSR information, by contrast, do not seem to have an impact on market value.
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Chen, Suduan, Yeong-Jia James Goo, and Zone-De Shen. "A Hybrid Approach of Stepwise Regression, Logistic Regression, Support Vector Machine, and Decision Tree for Forecasting Fraudulent Financial Statements." Scientific World Journal 2014 (2014): 1–9. http://dx.doi.org/10.1155/2014/968712.

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As the fraudulent financial statement of an enterprise is increasingly serious with each passing day, establishing a valid forecasting fraudulent financial statement model of an enterprise has become an important question for academic research and financial practice. After screening the important variables using the stepwise regression, the study also matches the logistic regression, support vector machine, and decision tree to construct the classification models to make a comparison. The study adopts financial and nonfinancial variables to assist in establishment of the forecasting fraudulent financial statement model. Research objects are the companies to which the fraudulent and nonfraudulent financial statement happened between years 1998 to 2012. The findings are that financial and nonfinancial information are effectively used to distinguish the fraudulent financial statement, and decision tree C5.0 has the best classification effect 85.71%.
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Ames, Daniel, Joseph F. Brazel, Keith L. Jones, Jay S. Rich, and Mark F. Zimbelman. "Using Nonfinancial Measures to Improve Fraud Risk Assessments." Current Issues in Auditing 6, no. 1 (March 1, 2012): C28—C34. http://dx.doi.org/10.2308/ciia-50168.

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SUMMARY Nonfinancial measures (e.g., number of employees, square feet of operations, independent customer satisfaction, number of customer accounts) can be helpful in assessing the risk of revenue frauds. Companies committing such frauds may have a hard time falsifying nonfinancial measures, especially those produced independently (e.g., customer satisfaction). Auditors can benefit from examining relationships between nonfinancial measures and financial measures to validate financial statement data. A recent study, “Using Nonfinancial Measures to Assess Fraud Risk” (Brazel et al. 2009), provides empirical evidence concerning the relationship between various nonfinancial measures and revenue frauds. This article may be useful as a reference for auditors, or as a teaching tool in the classroom, as it reviews and summarizes Brazel et al.'s (2009) study and provides specific actual examples.
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RENITA, TASYA, and YULIANI ALMALITA. "PENGARUH MOTIVATIONAL BONUSES DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA." E-Jurnal Akuntansi TSM 2, no. 3 (September 30, 2022): 209–24. http://dx.doi.org/10.34208/ejatsm.v2i3.1702.

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The objective of this research is to acquire empirical evidence regarding the factors that can affect earnings management in nonfinancial companies listed on Indonesia Stock Exchange. These factors are motivational bonuses, leverage, firm size, size of audit committee, independent commissioner, institutional ownership, managerial ownership, free cash flow, board size, and audit quality. The population used in this research are nonfinancial companies consistently listed on Indonesia Stock Exchange from 2018-2020. This research uses purposive sampling method which the research sample consists of 104 nonfinancial companies listed on the Indonesia Stock Exchange. The results of the data obtained were analyzed using multiple regression method. The results of this research show that motivational bonuses has positive effect on earnings management because the company’s management has opportunistic behaviour to get bonuses with their manipulating company profits. Leverage has negative effect on earnings management because there was surveillance from creditors and investors can minimize earnings management practices, Managerial ownership has positive effect on earnings management because higher managerial ownership can control the company’s management to manipulate financial report, Free cash flow has negative effect on earnings management because the higher of free cash flow indicates the company can manage operational activity well. Audit quality has negative effect on earnings management because public accountant big 4 can detects error from financial statement and reduce earnings management. The other variables have no influence on earnings management.
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Iefymenko, T., L. Lovinska, and М. Kucheriava. "Reforming the Information Support of Public Administration in the Wartime." Science and Innovation 18, no. 4 (August 13, 2022): 17–24. http://dx.doi.org/10.15407/scine18.04.017.

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Introduction. The appropriate database on the effectiveness of the institutional sectors of the Ukrainian economy, including Nonfinancial and Financial corporations and the General Government sector, plays a vital role in decision-making at the state level and the level of institutional investors.Problem Statement. According to the World Bank forecasts, the wartime in Ukraine and a significant reduction in GDP necessitate the attraction of additional finances aiming at economic recovery. These need accurate information, both at the stage of requests for additional funding from international financial institutions and at the accountability and effectiveness assessment stage.Purpose. Developing and substantiating the suggestions to increase the transparency of information on financial and property state and the efficiency of institutional sectors of the economy. Management decisions based on such information can be made at the meso and macro levels during wartime and post-war recovery of the economy.Materials and Methods. The study is based on the following information sources: documents issued by international financial and professional organisations to develop accounting and analytical support for decisionmaking. Research methods used: bibliographic, analysis, synthesis, generalisation and systematisation.Results. The following critical issues of IPSAS implementation for justifying strategic financial decisions during both wartime and the post-war period are identified. It is proved that there may be other areas, related to the further development of the entities’ nonfinancial reporting in Ukraine.Conclusions. The results of the study have allowed formulating the suggestions for further improvement of the transparency and accountability of institutional sectors and developing a potentially informational solid and analytical database for strategic decision-making.
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Hassan, Chya Mohammed. "Factors affecting the phenomenon of customs evasion." Journal of University of Human Development 3, no. 2 (June 30, 2017): 448. http://dx.doi.org/10.21928/juhd.v3n2y2017.pp448-466.

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The aim of this study is to identify factors that have influence on the phenomenon of custom evasion from the perspective of the employees at the Directorate of Custom in Garmian. The study sample consisted of all employees in the Directorate of Custom in Garmian. The number of 43 responses received from the total population (56) which is equal to 77% of all sent questionnaires. The results of the study indicated that there is no significant correlation between each of the (training and strong coordination between the General Administration of Customs and security apparatus) and the phenomenon of custom evasion. However, there was significant correlation between each of (the lack of custom awareness, increased financial and nonfinancial incentives) and the phenomenon of custom evasion from the perspective of the employees at the Directorate of Custom in Garmian. The findings of the study also showed no significant differences about the phenomenon of custom evasion and the respondents’ perspective at the Directorate of Custom in Garmian is attributed to the personal characteristics of the study sample (years of service, educational qualification, sex(. In light of these findings, this study recommends that to work on increasing custom awareness among taxpayers, and work to remove the psychological barrier between the taxpayer and the administration of customs. This is through seminars, publications and the media, with aspects of the disbursement of these fees statement to reassure the taxpayer that the fees that they pay is spending to achieve public interest.
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LUPU, Aurel Constantin, and Oana Raluca IVAN. "ACHIEVING THE SUSTAINABLE DEVELOPMENT GOALS." ANNALS OF THE UNIVERSITY OF ORADEA. ECONOMIC SCIENCES 30, no. 2 (December 2021): 147–54. http://dx.doi.org/10.47535/1991auoes30(2)016.

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The purpose of this paper is to examine the state of Romania’s sustainable development using statistical indicators (green investments, employment rate, GDP expenditure on research, development, and innovation, greenhouse gas emissions, share of renewable energy in gross final energy consumption, early school leavers, tertiary educational attainment, and people at risk of poverty or social exclusion). The method used in this research work is bibliographical and statistical research. The topic of sustainability has experienced a new upswing. Society demands sustainable business from companies and wants transparent information in return. The importance of sustainable action is also reflected in investment decisions: the classic financial key figures are no longer the exclusive reason for an investment. Rather, non-financial indicators are expected to provide further information about the long-term value of a company. In 2014, EU member states adopted a directive to expand the reporting of large capital market-oriented companies, credit institutions, financial services institutions and insurance companies. Since 2017, this Nonfinancial Information (NFI) Directive has been mandatory for capital market-oriented companies in Austria within the framework of the Sustainability and Diversity Improvement Act (NaDiVeG). In concrete terms, this means that capital market-oriented companies must publish a non-financial statement or a separate non-financial report in addition to the management report. The number of companies generating and providing non-financial information to interested users is steadily increasing around the world, while the quality of disclosure of such information is increasing. Year by year, as evidenced by numerous studies and stakeholder surveys. In Romania, green initiatives have resulted in an increase in the share of renewable energy in total energy consumption, a decrease in school dropouts, and an increase in the number of students enrolled in bachelor’s degree programs.
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Dalla Via, Nicola, and Paolo Perego. "The Relative Role of Firm Incentives, Auditor Specialization, and Country Factors as Antecedents of Nonfinancial Audit Quality." AUDITING: A Journal of Practice & Theory 39, no. 3 (February 1, 2020): 75–104. http://dx.doi.org/10.2308/ajpt-18-085.

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SUMMARY This paper examines the antecedents of nonfinancial audit quality in the novel setting of sustainability assurance (SA). We proxy SA quality by a content analysis of 1,248 publicly available SA statements issued by a panel of G500 firms in the period 2005–2013. Our findings indicate that a higher emphasis on stakeholder engagement and executive compensation schemes linked to sustainability targets are significant internal client incentives for enhanced levels of SA quality. Our study also confirms the importance of supply-side factors, such as auditor competence and auditor specialization, in explaining the heterogeneity of (nonfinancial) audit quality. SA quality appears to be further strengthened if a country's institutional environment privileges the enforcement of a legal infrastructure aimed at the protection of social and environmental dimensions of corporate practices. Our results suggest the complement view of governance mechanisms proposed by Doidge, Karolyi, and Stulz (2007) applies in this emergent nonfinancial auditing market.
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10

Hoag, Matthew L., and Gabriel D. Saucedo. "Disclosure and Audit Implications of Nonfinancial Measures: A Teaching Case." Current Issues in Auditing 12, no. 1 (March 1, 2018): I1—I13. http://dx.doi.org/10.2308/ciia-52147.

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SUMMARY This case introduces students to nonfinancial measures (NFMs) and encourages thoughtful consideration and discourse surrounding their reporting and use by managers and auditors. NFMs are commonly reported by companies to provide increased transparency of operations and to more effectively describe performance. External parties such as analysts and auditors make use of NFMs in performing valuation assessments, fraud risk assessments, and substantive analytical procedures. In completing this case, students will be exposed to actual NFMs disclosed in SEC filings and employ Microsoft Excel knowledge to perform foundational analytical procedures. Students will also analyze how these NFMs link to the financial statements, as well as reflect upon the implications of NFMs for both internal and external users.
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Dissertations / Theses on the topic "Nonfinancial statement"

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Sebastião, Jackson. "Análise das demonstrações financeiras como fator determinante na tomada de decisão: estudo de caso de entidades angolanas." Master's thesis, Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais, 2014. http://hdl.handle.net/10400.26/7336.

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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Contabilidade e Finanaças
A análise das demonstrações financeiras permite extrair informações que podem auxiliar na tomada de decisão. O objetivo principal do presente estudo consiste em compreender como as empresas angolanas utilizam a análise das demonstrações financeiras no processo de tomada de decisão, uma perceção de empresas financeiras e não financeiras. Como delineamento do estudo utilizou-se a pesquisa descritiva, com abordagem qualitativa. A amostra constituída por 14 entidades, 50% do setor financeiro e 50% do setor não financeiro, foi obtida com a utilização da técnica de amostragem intencional. A entrevista semiestruturada, efetuada aos contabilistas das entidades, foi a técnica de recolha de dados usada. As entrevistas foram efetuadas por Skype, Viber e telefone no período de março a maio do corrente ano. Os resultados da pesquisa revelam que todas as demonstrações financeiras eram utilizadas como instrumento de controlo de gestão mas nem todas eram usadas por todas entidades e, que as entidades estudadas utilizavam a análise das demonstrações financeiras e faziam-no maioritariamente em períodos trimestrais. Verificase, ainda, que os gestores recorriam às demonstrações financeiras para tomar decisões, embora, os gestores das entidades financeiras o fizessem com maior frequência. No entanto, o nível de perceção pelas entidades financeiras quanto à utilização da análise das demonstrações financeiras no processo de tomada de decisão, parece ser mais elevado, sendo que estas entidades observavam o maior nível de utilização das informações fornecidas pelas demonstrações financeiras e ao mesmo tempo obtiveram maiores rendibilidades durante os anos 2011 e 2012, em análise.
Abstract:The main objective of this study is to understand how the Angolan companies use financial statement analysis in the decision making process, a perception of financial and nonfinancial companies. We used the descriptive research method with a qualitative approach as study design. The sample consists of 14 entities, 50% are included in the financial sector and 50% are included in the non-financial sector. It was obtained using the purposeful sampling technique. A semi-structured interview technique was used for data collection. The interviews were conducted via Skype, Viber and telephone in the period from March to May of the current year. Respondents are accountants working for the entities under study. The survey results reveal that all financial statements were used as instruments of management control but not all were used by all entities and that the entities studied used the financial statements analysis and they did it mostly in quarterly periods. It also appears that managers recurred to the financial statements to make decisions, although managers of financial institutions do it more often. However, the level of perception by financial institutions regarding the use of financial statement analysis in the decision-making process appears to be higher, and these entities observed the highest level of use of information provided by financial statements and at the same time obtained higher returns for the years 2011 and 2012 under review.
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Books on the topic "Nonfinancial statement"

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Simini, Joseph Peter. Balance sheet basics for nonfinancial managers. New York: Wiley, 1990.

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Griffin, Michael P. Intermediate finance and accounting for nonfinancial managers. New York, N.Y: American Management Association, AMA Extension Institute, 1990.

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Susan, Shelly, and Cooke Robert A. 1931-, eds. Finance for nonfinancial managers. 2nd ed. New York: McGraw-Hill, 2011.

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The McGraw-Hill 36-hour course in finance for nonfinancial managers. New York: McGraw-Hill, 1993.

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Finance for nonfinancial managers. McGraw-Hill, 2015.

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Spurga, Ronald C. Balance Sheet Basics: Financial Management for Nonfinancial Managers. Portfolio Trade, 2004.

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Balance Sheet Basics: Financial Management for Nonfinancial Managers. Signet, 1987.

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Randolph, Pohlman, and Career Press Inc, eds. Understanding the bottom line: Finance for nonfinancial managers and business owners. 2nd ed. Hawthorne, NJ: Career Press, 1993.

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Bova, Elva, Kara C. Rideout, and Robert Dippelsman. Another Look at Governments' Balance Sheets: The Role of Nonfinancial Assets. International Monetary Fund, 2013.

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Bova, Elva, Kara C. Rideout, and Robert Dippelsman. Another Look at Governments' Balance Sheets: The Role of Nonfinancial Assets. International Monetary Fund, 2013.

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Book chapters on the topic "Nonfinancial statement"

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Remlein, Marzena. "Sustainable development in accounting." In Sustainability and sustainable development, 125–34. Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, 2021. http://dx.doi.org/10.18559/978-83-8211-074-6/ii5.

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The purpose of this chapter is to present and discuss the essence and importance of accounting in the concept of sustainable development. Considerations are particularly focused on reporting CSR issues. The growing importance of the idea of sustainable development and the concept of Corporate Social Responsibility that arose on its basis, gave rise to the need for accounting systems to develop solutions enabling the provision of information on the methods and results of implementing these concepts in entities operating on the market. The interest in accounting with regard to the area of sustainable development has contributed to the development of vocabulary related to measurement, calculation, disclosure, reporting and verification of information on the activities of units for sustainable development. Reporting on Corporate Social Responsibility (CSR) is still largely voluntary and non-standardised. However, there are various international organisations that develop frameworks and voluntary standards for non-financial reporting, the so-called Social Reporting Standards. The most important EU legislative initiative in the field of disclosure concerning environmental, social and corporate governance information is Directive 2014/95/EU of the European Parliament and Council from 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity in formation by certain large undertakings and groups. The combination of financial information (financial statements) with non-financial information relating to the environment, society and corporate governance is included in the integrated report. In Poland, the requirement to present non-financial information related to CSR was introduced by the Accounting Act. Polish companies should prepare a separate report—“Statement on nonfinancial information”. In 2017, the Polish Standard of Non-Financial Information (SIN, 2017) was published to help enterprises fulfil their obligations under the EU Directive.
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"Understanding Financial Statements." In Accounting and Finance for the NonFinancial Executive, 259–66. CRC Press, 2000. http://dx.doi.org/10.1201/9781420025637-22.

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"Analyzing Financial Statements." In Accounting and Finance for the NonFinancial Executive, 277–94. CRC Press, 2000. http://dx.doi.org/10.1201/9781420025637-24.

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"Analyzing Financial Statements." In Accounting and Finance for the NonFinancial Executive. CRC Press, 2000. http://dx.doi.org/10.1201/9781420025637.pt5.

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