Frauds and manipulation in financial statements and opportunities for their relativization [PDF]
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
A SUGGESTED FRAMEWORK FOR ENVIRONMENTAL REPORTS TO REACH THE OBJECTIVITY MEASUREMENTS OF THE FINANCIAL PERFORMANCE [PDF]
Environmental issues became a critical matter in all over the world specially in the less development countries. While applying the Environmental Law in Egypt and corporations starts to implement the Law, it is important for corporations to report all ...
Abdel Basit,. W. F. +2 more
doaj +1 more source
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada UMKM Rumah Makan Aruza Pontianak
This study aims to: 1) implement the preparation of financial statements in accordance with SAK EMKM on MSMEs of Aruza Restaurant. 2) find out what obstacles are faced by MSME actors in implementing SAK EMKM.
Sabirin Sabirin, Nurul Fitri
doaj +1 more source
Initial Financing of Croatian SMES: Financial Reports Evidence [PDF]
When starting a business, one of the major decisions that need to be made is how such business will be financed. Entrepreneur can consider different possibilities, the most commonly used sources of financing include own resources of entrepreneur(s) and ...
Roberta Kontošić Pamić +1 more
doaj +1 more source
Propensity to use global solutions of creative and aggressive accounting - in the light of accountants’ opinions [PDF]
Research background: The processes of globalization contributed to the unification of accounting principles through their standardization and harmonization.
Szewieczek Aleksandra +1 more
doaj +1 more source
Frequency of Financial Reports [PDF]
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 reports. (Note 1) Instead such preparation was only a regulatory requirement of the London Stock Exchange.
Izadi Zadeh Darjezi, Javad +1 more
openaire +2 more sources
The Influence of Corporate Governance on the Mitigation of Fraudulent Financial Reporting
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
doaj +1 more source
Analisis Akuntabilitas Laporan Keuangan BUMDES Subur Makmur Lestari Desa Wisata Tlogoweru
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
doaj +1 more source
Financial Reporting for Cryptocurrency
AbstractThis study compares and contrasts US and international accounting and financial reporting practices for cryptocurrency. We analyze the financial statements of 40 global companies that have exposure to cryptocurrencies, including cryptocurrency purchases, mining, payments, trading, and investments in ICOs and early-stage blockchain ventures.
Mei Luo, Shuangchen Yu
openaire +1 more source
Impact of the Crisis Generated by Covid-19 on Financial Reports Prepared in Accordance with National Regulations [PDF]
In the current economic context, caused by the COVID - 19 pandemic, decisions need to be taken, in particular, to restart or recover the activity of certain economic entities.
NICOLETA CRISTINA MATEI
doaj

