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Статті в журналах з теми "Financial reporting"

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Автор: Grafiati

Опубліковано: 4 червня 2021

Оновлено: 28 липня 2024

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1

Madrick, Jeffrey. "Financial Reporting." Harvard International Journal of Press/Politics 8, no. 1 (January 2003): 3–7. http://dx.doi.org/10.1177/1081180x02238781.

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2

Schauß, Joachim. "Financial Reporting." Controlling & Management 55, no. 2 (April 2011): 117–18. http://dx.doi.org/10.1007/s12176-011-0034-6.

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3

Dr P.Gurusamy, Dr P. Gurusamy. "International Financial Reporting Standards (IFRS)." Indian Journal of Applied Research 3, no. 7 (October 1, 2011): 427–28. http://dx.doi.org/10.15373/2249555x/july2013/130.

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4

Barker, Richard. "The revolution ahead in financial reporting: reporting financial performance." Balance Sheet 11, no. 4 (December 2003): 19–23. http://dx.doi.org/10.1108/09657960310502502.

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5

Ryan, Stephen G. "Financial Reporting for Financial Instruments." Foundations and Trends® in Accounting 6, no. 3-4 (2011): 187–354. http://dx.doi.org/10.1561/1400000021.

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6

Laux, Christian. "Financial instruments, financial reporting, and financial stability." Accounting and Business Research 42, no. 3 (August 2012): 239–60. http://dx.doi.org/10.1080/00014788.2012.681857.

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7

Singh, Mohini. "Transforming Financial Reporting." CFA Institute Magazine 27, no. 4 (December 2016): 59. http://dx.doi.org/10.2469/cfm.v27.n4.22.

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8

Vuletić, Predrag. "FALSE FINANCIAL REPORTING." FBIM Transactions 3, no. 1 (January 15, 2015): 188–201. http://dx.doi.org/10.12709/fbim.03.03.01.21.

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9

Bohusova, Hana. "Financial Reporting Quality." International Journal of Monetary Economics and Finance 13, no. 3 (2020): 1. http://dx.doi.org/10.1504/ijmef.2020.10028791.

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10

Klaassen, Jan. "Global Financial Reporting." European Accounting Review 12, no. 3 (September 2003): 581–91. http://dx.doi.org/10.1080/0963818031000087826.

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11

Barth, Mary E., and Katherine Schipper. "Financial Reporting Transparency." Journal of Accounting, Auditing & Finance 23, no. 2 (April 2008): 173–90. http://dx.doi.org/10.1177/0148558x0802300203.

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12

Miller, Malcolm C. "Corporate Financial Reporting." International Journal of Accounting 37, no. 4 (January 2002): 449–50. http://dx.doi.org/10.1016/s0020-7063(02)00195-4.

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13

Troberg, Pontus. "Global Financial Reporting." International Journal of Accounting 37, no. 4 (January 2002): 451–54. http://dx.doi.org/10.1016/s0020-7063(02)00196-6.

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14

Brown, Paul R. "Quality Financial Reporting." International Journal of Accounting 38, no. 3 (September 2003): 395–96. http://dx.doi.org/10.1016/s0020-7063(03)00049-9.

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15

Barker, Richard. "Reporting Financial Performance." Accounting Horizons 18, no. 2 (June 1, 2004): 157–72. http://dx.doi.org/10.2308/acch.2004.18.2.157.

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Анотація:

Income, expenses, gains, and losses with similar informational properties can, in principle, be aggregated and presented as subsets of comprehensive income without losing information. Of particular importance is the splitting of comprehensive income into earnings and all other items. Earnings is typically conceptualized as an aggregation that excludes items that are nonoperating, nonrecurring, or outside management's control. This paper analyzes the concept of earnings and finds that it cannot be defined satisfactorily for the purposes of an accounting standard. The paper proposes an alternative approach to the reporting of financial performance, which provides a useful disaggregation of comprehensive income without attempting to define earnings. This approach is based upon the separate presentation, in a matrix format, of remeasurements, which are amounts resulting from revisions to the carrying amounts of assets and liabilities. This approach is shown to parallel the concept of earnings in its predictive and feedback properties, yet it is also shown to have additional benefits. In particular, the proposed approach has a relatively objective, consistently applied measurement basis, it displays clearly the effects of the mixed attribute accounting model, and it facilitates analysis of the effects of measurement subjectivity on reported financial performance. The analysis in this paper has been discussed extensively by the IASB and is expected, in due course, to form part of an IASB public consultative document.

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16

Domańska-Szaruga, Beata, and Dorota Struś. "Non-financial Reporting." Perspektywy Kultury 44, no. 1 (August 25, 2023): 313–36. http://dx.doi.org/10.35765/pk.2024.4401.22.

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Анотація:

The aim of the article is to review the most important standards and legal regulations in the field of non-financial reporting and to examine the reporting methods and standards used by energy companies listed on the Warsaw Stock Exchange. The authors used desk research, analysis of source data and the formal and legal method. The research results indicate that energy sector companies in Poland, represented by companies from the WIG-energy index on the Warsaw Stock Exchange, apply very different reporting standards, and some of them do not provide information on social or environmental activities. The new provisions of the EU law on the disclosure of non-financial information will introduce the obligation for many companies to report non-financially according to uniform standards.

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17

Munter, Paul. "Financial performance reporting." Journal of Corporate Accounting & Finance 14, no. 6 (August 14, 2003): 103–6. http://dx.doi.org/10.1002/jcaf.10204.

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18

Timbate, Lukas, and Cheong Kyu Park. "CSR Performance, Financial Reporting, and Investors’ Perception on Financial Reporting." Sustainability 10, no. 2 (February 15, 2018): 522. http://dx.doi.org/10.3390/su10020522.

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19

Aderin, A., and J. P. Otakefe. "International financial reporting standards and financial reporting quality in Nigeria." Journal of Science and Technology (Ghana) 35, no. 3 (April 12, 2016): 73. http://dx.doi.org/10.4314/just.v35i3.7.

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20

Barker, Richard. "The operating‐financing distinction in financial reporting." Accounting and Business Research 40, no. 4 (January 2010): 391–403. http://dx.doi.org/10.1080/00014788.2010.9995319.

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21

Giorgiana Bonaci, Carmen, Dumitru Matiş, and Jiri Strouhal. "Financial reporting paradigms for financial instruments." Journal of International Trade Law and Policy 7, no. 2 (December 5, 2008): 101–22. http://dx.doi.org/10.1108/14770020810927318.

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22

Bloomer, Jonathan. "Developments in International Financial Reporting Standards and Other Financial Reporting Issues." Geneva Papers on Risk and Insurance - Issues and Practice 30, no. 1 (January 2005): 101–7. http://dx.doi.org/10.1057/palgrave.gpp.2510002.

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23

Salah, Wafaa, and Abdallah Abdel-Salam. "The Effects of International Financial Reporting Standards on Financial Reporting Quality." Athens Journal of Business & Economics 5, no. 3 (July 1, 2019): 221–42. http://dx.doi.org/10.30958/ajbe.5-3-3.

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24

Florou, Annita, Serena Morricone, and Peter F. Pope. "Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects." Accounting Review 95, no. 2 (July 1, 2019): 167–97. http://dx.doi.org/10.2308/accr-52497.

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Анотація:

ABSTRACT We examine the costs and benefits of proactive financial reporting enforcement by the U.K. Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity leads to temporary increases in audit fees and more conservative accruals. However, cross-sectional analysis across market segments reveals that audit fees increase primarily in the less-regulated AIM segment, and especially those AIM companies with a higher likelihood of financial distress and less stringent governance. On the contrary, less reliable operating asset-related accruals are more conservative in the Main segment and, in particular, those Main companies with stronger incentives for higher financial reporting quality. Overall, our study indicates that financial reporting enforcement generates costs and benefits, but not always for the same companies. JEL Classifications: K42; M41; M42; M48. Data Availability: Data are available from the public sources cited in the text.

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25

Solomon, Aris. "Could Corporate Environmental Reporting Shadow Financial Reporting?" Accounting Forum 24, no. 1 (March 2000): 30–55. http://dx.doi.org/10.1111/1467-6303.00028.

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26

Jhunjhunwala, Shital. "Beyond Financial Reporting-International Integrated Reporting Framework." Indian Journal of Corporate Governance 7, no. 1 (January 2014): 73–80. http://dx.doi.org/10.1177/0974686220140105.

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27

Vorobei, Svitlana. "Fiscal issues of entities’ non-financial reporting." Economics of Development 20, no. 2 (December 28, 2021): 1–9. http://dx.doi.org/10.21511/ed.20(2).2021.01.

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Анотація:

The article identifies areas for strengthening the information value of non-financial reporting data, in particular in terms of its fiscal issues. The author substantiates the issues of disclosure of data on the impact of uncertainty on the entities’ activities based on the results of the analysis of scientific publications and generally accepted international documents. It is proved that high-quality non-financial reporting can serve as one of the tools for attracting additional funding for eliminating the consequences of the COVID-19 pandemic. The article highlights the results of the analysis of non-financial reporting of state-owned enterprises to identify data on the impact of the COVID-19 pandemic on their activities and compliance with the list of sustainability reporting indicators defined in the document “Guidance on core indicators for entity reporting on contribution towards implementation of the Sustainable Development Goals”, developed by UNCTAD ISAR. The paper substantiates that non-financial reporting data can serves as one of the information sources for decision-making at the state level in terms of avoiding fiscal risks (management report, report on payments to government). The core research methods used in the article: bibliometric analysis; synthesis; observation.

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28

Fitriyani, Dewi. "Determinants of Creative Industry in Financial Reporting." International Journal of Psychosocial Rehabilitation 24, no. 1 (January 20, 2020): 1110–15. http://dx.doi.org/10.37200/ijpr/v24i1/pr200213.

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29

Rinku, Rinku, and Kunti Kunti. "Objectives of Financial Reporting by Business Enterprises." Paripex - Indian Journal Of Research 3, no. 2 (January 15, 2012): 21–22. http://dx.doi.org/10.15373/22501991/feb2014/7.

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30

TEKER, Suat. "Standards of Financial Reporting." Doğuş Üniversitesi Dergisi 1, no. 1 (January 27, 2000): 174–83. http://dx.doi.org/10.31671/dogus.2019.405.

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31

K. Behn, Bruce, Francesca Rossignoli, and Silvano Corbella. "Beyond financial reporting disclosures." FINANCIAL REPORTING, no. 2 (December 2019): 5–8. http://dx.doi.org/10.3280/fr2019-002001.

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32

Jotic, Jelena, and Ivan Lovre. "Pathology of financial reporting." Poslovna ekonomija 8, no. 2 (2014): 35–52. http://dx.doi.org/10.5937/poseko1402035j.

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33

Amatul Khader, Syeda Zehra. "International Financial Reporting Standards." IOSR Journal of Business and Management 18, no. 10 (October 2016): 27–39. http://dx.doi.org/10.9790/487x-1810022739.

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34

McEnally, Rebecca. "Fair Value Financial Reporting." CFA Institute Magazine 18, no. 1 (January 2007): 25–26. http://dx.doi.org/10.2469/cfm.v18.n1.4417.

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35

Gulliver, Bruce A. "Revelations from Financial Reporting." AIMR Conference Proceedings 2003, no. 1 (March 10, 2003): 13–23. http://dx.doi.org/10.2469/cp.v2003.n1.3257.

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36

Błażyńska, Joanna. "REPORTING NON-FINANCIAL INFORMATION." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 503 (2018): 59–67. http://dx.doi.org/10.15611/pn.2018.503.05.

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37

Paydar , Sajjad Rasooli and Babalou , Fatemeh. "Investigating Financial Reporting Transparency." Singaporean Journal of Business Economics and Management Studies 6, no. 12 (November 2019): 18–27. http://dx.doi.org/10.12816/0055370.

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38

Ahmad khiri, Mohamad johan, and LEE MAY TEE. "PERTEKMA Financial Reporting Tool." Trends in Undergraduate Research 4, no. 2 (December 24, 2021): c9–20. http://dx.doi.org/10.33736/tur.2871.2021.

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Анотація:

A financial management system is essential for any organization to manage its cash flow and keep track of its spending and earnings. Currently, our faculty-student organization, Persatuan Teknologi Maklumat (PERTEKMA), still uses multiple Excel spreadsheets to log in financial records and depend on physical ledgers printed from the Excel sheet to keep track of its accounts. This project aims to develop a web-based system that keeps track of the PERTEKMA association's revenue and spending and prevents inconsistencies between different ledgers such as activity and kiosk ledgers maintained by various executive committees (Exco) members of PERTEKMA. The system's targeted users are PERTEKMA Exco members and the lecturers responsible for supervising PERTEKMA. The methodology used to develop the proposed project is the Rapid Application Development (RAD) model. An interview was carried out with two treasurers in PERTEKMA to obtain the requirements, and their suggestions were used to develop and design the proposed system. In addition, an interview session was carried out with two PERTEKMA advisors to collect the system requirements to design the system. The system developed aims to replace the current approach to managing financial records through a centralized online platform.

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39

Nossel, B., Colin Firer, and J. Ford. "Ethics and financial reporting." South African Journal of Business Management 25, no. 2 (June 30, 1994): 78–85. http://dx.doi.org/10.4102/sajbm.v25i2.846.

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Анотація:

In order to establish the way in which Chartered Accountants in South Africa regard the ethics involved in the presentation and management of reported results, the opinions of a random sample of Chartered Accountants were surveyed. It was found that South African Chartered Accountants appear to be more conservative than their American counterparts and have a different ethical perspective towards financial reporting. In general, auditors were found to be slightly more ethical than Chartered Accountants in industry and commerce. Two thirds of the respondents also indicated that they had encountered a significant amount of unethical practice in the preparation of financial statements.

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40

NEEDLES, BELVERD E., MARIAN POWERS, and Sridhar Ramamoorti. "International Financial Reporting Standards." Journal of International Accounting Research 9, no. 1 (January 2010): 57. http://dx.doi.org/10.2308/jiar.2010.9.1.57.

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41

Hines, Todd M. "International Financial Reporting Standards." Journal of Business & Finance Librarianship 12, no. 3 (August 2007): 3–26. http://dx.doi.org/10.1300/j109v12n03_02.

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42

Thornton, Daniel B. "Canadian Financial Reporting Institutions." Accounting Perspectives 17, no. 1 (March 2018): 89–107. http://dx.doi.org/10.1111/1911-3838.12158.

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43

Bananuka, Juma, Sadress Night, Muhammed Ngoma, and Grace Muganga Najjemba. "Internet financial reporting adoption." Journal of Economics, Finance and Administrative Science 24, no. 48 (November 4, 2019): 266–87. http://dx.doi.org/10.1108/jefas-11-2018-0120.

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Анотація:

Purpose This study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting. Design/methodology/approach This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 40 financial services firms. The study’s unit of analysis was a firm. Chief Internal Auditors and Chief Finance Officers were the study’s unit of inquiry. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences. Findings The results suggest that board role performance and isomorphic forces are significant predictors of internet financial reporting. However, board role performance is not a significant predictor of internet financial reporting in the presence of isomorphic forces. The control and strategic roles of the board are positively and significantly associated with internet financial reporting unlike the service role. Only the coercive isomorphism is positively and significantly associated with internet financial reporting unlike the normative and mimetic isomorphism. Originality/value This study provides initial empirical evidence on the contribution of board role performance and isomorphic forces on internet financial reporting using evidence from Uganda’s financial service firms. To the researcher’s knowledge, this is the first perception-based study on internet financial reporting.

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44

Lee, Tom. "Financial Reporting Quality Labels." Accounting, Auditing & Accountability Journal 7, no. 2 (June 1994): 30–49. http://dx.doi.org/10.1108/09513579410058256.

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45

McHugh, Gerard, and Billy Stamp. "Financial reporting in Ireland." European Accounting Review 1, no. 2 (December 1992): 427–36. http://dx.doi.org/10.1080/09638189200000033.

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46

Walker, R. G. "Objectives of Financial Reporting." Abacus 39, no. 3 (October 2003): 340–55. http://dx.doi.org/10.1111/j.1467-6281.2003.00137.x.

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47

WHITTINGTON, GEOFFREY. "Measurement in Financial Reporting." Abacus 46, no. 1 (March 2010): 104–10. http://dx.doi.org/10.1111/j.1467-6281.2010.00309.x.

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48

Gebauer, Jana, and Esther Hoffmann. "Evaluating extra‐financial reporting." Journal of Applied Accounting Research 10, no. 3 (November 20, 2009): 224–34. http://dx.doi.org/10.1108/09675420911006424.

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49

Ryl, David. "Financial Reporting Standard 5." Journal of Property Finance 5, no. 1 (March 1994): 7–8. http://dx.doi.org/10.1108/09588689410063139.

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50

HARRIS, N. G. E. "Fairness in Financial Reporting." Journal of Applied Philosophy 4, no. 1 (March 1987): 77–88. http://dx.doi.org/10.1111/j.1468-5930.1987.tb00205.x.

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