Results 11 to 20 of about 1,382,856 (158)

Reexamination of the determinants of firms’ growth in periods of crisis [PDF]

open access: yesZbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2020
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

open access: yesJPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
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?

open access: yesAsian Journal of Accounting Perspectives, 2019
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

Financial Statement Layouts

open access: yes, 2023
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]

open access: yesAnnals of the University of Petrosani: Economics, 2021
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]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899
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

THE EFFECT OF CORPORATE GOVERNANCE ON THE DISCLOSURE QUALITY OF NON-FINANCIAL INFORMATION IN INDONESIAN PUBLIC COMPANIES

open access: yesBAKI (Berkala Akuntansi dan Keuangan Indonesia), 2021
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

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2021
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

Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud

open access: yesJurnal ASET (Akuntansi Riset), 2019
. The purpose of this study is investigate the effect of fraud triangle factors on financial statement fraud using Beneish M-Score to the manufacturing company listed on the Stock Exchange in 2016-2017.
Dhea Violin Rahma, Elly Suryani
doaj   +1 more source

THE METHOD OF BEHAVIOUR DETECTION ON MORAL HAZARD IN FINANCIAL STATEMENT

open access: yesManajemen dan Bisnis, 2014
The purpose of this study is to detect fraud or moral hazard on the financial statements that prepared by the company. This research uses financial ratio analysis to detect financial fraud and moral hazard.
Fitri Ismiyanti
doaj   +1 more source

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