Comparative analysis of the significant positions of financial statements on the example of Raiffeisen Bank in the Republic of Serbia and in the Republic of Croatia [PDF]
Ekonomski Signali, 2021 The business of modern companies and lives of individuals are linked inseparably with banks and their operations. A company is referred to a bank for financial transactions and it represents the most common source for financing the foundation and ...
Janaćković Tanja, Georgiev Maša
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FinQA: A Dataset of Numerical Reasoning over Financial Data [PDF]
Conference on Empirical Methods in Natural Language Processing, 2021 The sheer volume of financial statements makes it difficult for humans to access and analyze a business’s financials. Robust numerical reasoning likewise faces unique challenges in this domain.
Zhiyu Chen +10 more
semanticscholar +1 more source
Frauds and manipulation in financial statements and opportunities for their relativization [PDF]
Ekonomski Signali, 2022 Financial reports represent the most efficient way to periodically present information on the company's operations to interested parties. The greatest responsibility for the quality of financial statements lies with the company's management and the ...
Mrvaljević Mirjana +2 more
doaj
Propensity to use global solutions of creative and aggressive accounting - in the light of accountants’ opinions [PDF]
SHS Web of Conferences, 2021 Research background: The processes of globalization contributed to the unification of accounting principles through their standardization and harmonization.
Szewieczek Aleksandra +1 more
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Comparison of Accrual Ratio and Cash Ratio Accuration in Financial Reports
Prisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram, 2021 Accounting and financial reporting fraud has been happening lately. Failure in estimating the veracity of financial reports starts from many aspects of accruals in the preparation of financial reports.
Mahyudin Mahyudin +3 more
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The Influence of Corporate Governance on the Mitigation of Fraudulent Financial Reporting
Revista Brasileira de Gestão De Negócios, 2020 Purpose – This study analyzes the influence of the corporate governance structure in terms of mitigating the likelihood of fraudulent financial reporting ( FFR) by firms in Brazil. Design/methodology/approach – For this, we analyze the data of 314
Orleans S Silva Martins +1 more
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Akuntansi dan Teknologi Informasi, 2022 Earnings management has become one of the most crucial issues in a company that can affect the condition of its financial statements. Financial reports are one of the maps that provide sources of information for internal and external parties. This study
Vivian Witjaksono +1 more
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Analisis Akuntabilitas Laporan Keuangan BUMDES Subur Makmur Lestari Desa Wisata Tlogoweru
Jurnal Akuntansi dan Audit Syariah, 2023 The aim of this research was to determine the Accountability of the Financial Reports of Subur Makmur Lestari Village-Owned Enterprises (BUMDES) in the Tlogoweru Tourism Village, Guntur District, Demak Regency, which focuses on Financial Reports and ...
Sukma Tirta Mayasari +1 more
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Identifying and Ranking Factors Affecting Earnings Response Coefficient [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2022 One of the most critical questions after financial statements is why market responses differ from companies with almost similar statements. This research aims to answer this question by identifying factors affecting the earnings response coefficient.
Seyed Mohsen Mousavi +4 more
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Frequency of financial reports [PDF]
, 2013 Interim reports are summary statements that are usually prepared in semi-annual format in the UK. Until the EU’s Transparency Directive was put into practice in the UK in 2007, there was no legal necessity for companies to provide interim financial ...
Izadi Zadeh Darjezi, Javad +1 more
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