Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards. Evidence from the two capital markets ( Iran and Singapore) [PDF]
Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards.
hamzeh didar, sonia vakili
doaj +2 more sources
Reexamination of the determinants of firms’ growth in periods of crisis [PDF]
The recent financial crisis has underlined the necessity to recognize why some firms and economies are more severely affected while others are more resilient to crisis and how different financial characteristics affect firms’ growth path.
Dejan Malinić +2 more
doaj +1 more source
Financial statement fraud based on Hexagon Fraud Approach
This study aims to determine the effect of fraud hexagons on fraudulent financial statements. The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2019 period.
Prima Apriwenni +2 more
doaj +1 more source
Malaysian Individual Investors: What Are the Factors That Influence Their Financial Statement Usage?
Research aim: This study seeks to examine the knowledge and attitudinal factors that influence financial statement usage among Malaysian individual investors.
K. Kishan, Ervina Alfan
doaj +7 more sources
This chapter examines the financial reporting requirements and presentation formats for annual financial statements in various European jurisdictions. The study focuses on the implementation of EU Directive 34/2013, which introduced different categories of undertakings and financial reporting requirements tailored to the size of the entities.
Michele Bertoni, Ugo Sostero
openaire +2 more sources
THE PAST, PRESENT AND FUTURE OF FINANCIAL STATEMENT-BASED RESEARCH IN HIGHER EDUCATION [PDF]
The activity of companies can be examined through the information contained in published financial statements, available for all interested parties.
KÍRA MARTIN, TÜNDE VERES
doaj
Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable [PDF]
Financial statement can show the company management performance after human resource trust. Each public company is obligated to reveal the annual financial report.
A. N. Adi, Z. Baridwan, E. Mardiati
doaj +1 more source
Full Disclosure: Financial Statement Disclosures Under CERCLA [PDF]
This paper presents a comprehensive mathematical framework for depletion rate analysis and ties it to the physics of depletion. Theory was compared with empirical data from 1036 fields and a number of regions. Strong agreement between theory and practice
Frankel, Stuart B.
core +3 more sources
This study discusses the effect of profitability, company size, leverage, public ownership and type of auditor on the quality of financial statement disclosure of non-financial companies on the Indonesia Stock Exchange (IDX).Research population is ...
Serly Serly, Apriliana Susanti
doaj +1 more source
EMERGENCY CONSEQUENCES INFORMATION DISCLOSURE IN THE ACCOUNTING SYSTEM
Nowadays accounting statements is one of the most dynamic accounting method elements. First and foremost it is related to the correspondence of its subject-matter to the demands of different users willing to know economic conditions in reality changing ...
V. V. Yevdokymov +4 more
doaj +1 more source

