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Russian Financial Statements Database: A firm-level collection of the universe of financial statements [PDF]
Scientific DataThe Russian Financial Statements Database (RFSD) is an open, harmonized collection of annual unconsolidated financial statements of the universe of Russian firms in 2011–2023.
Sergey Bondarkov +2 more
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The Importance of Financial Statements in Clinical Practice [PDF]
Plastic and Reconstructive Surgery, Global OpenBackground:. Financial statements provide vital information to department chiefs and hospital leadership alike. They reflect departmental performance and guide critical financial decisions for their teams.
Rajiv Chandawarkar, MD, MBA +4 more
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Fraud in financial statements [PDF]
Oditor, 2022 It is a well-known fact in the scientific and professional public that there is no perfect financial reporting. The complexity of the company's operations on the one hand and the impossibility of monitoring the development of accounting rules to record ...
Gogić Nemanja
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Al-Arbah, 2022 Purpose - This study aims to analyze the presentation of the financial statements of what factors influence the presentation of the financial statements of Islamic microfinance institutions according to PSAK 101. Method - This study aims to explore the
Naili Saadah
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, 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
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Determination of audit activity in modern conditions [PDF]
, 2018 The task of compulsory audit of financial statements is the provision of reasonable assurance that is accepted and performed by the entity in accordance with the requirements of this Law and international standards of audit by checking the financial ...
Siketina, Natalya Hennadievna
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Revista Criterio Libre, 2020 This article aims to clarify the concept of responsibility in the preparation, elaboration and presentation of financial statements in companies and their relationship with those in charge of legal representation (administrator) and the
Bibiana Rendón Álvarez +2 more
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Determinants of Pentagon Fraud in Detecting Financial Statement Fraud and Company Value
Majalah Ilmiah Bijak, 2021 Purpose of this study was to analyze the determinants of fraud pentagon, namely pressure, opportunity, rationality, capability and arrogance of fraudulent financial statements and value. company.
Heru Satria Rukmana
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Accounting Statements and Their Transformation
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2018 The necessity for studying the current performance of the accounting statements system, finding out its transformation trends and justifying the vectors for its further improvement are substantiated.
M. V. Koryagin
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Influence of Shadow Economy on Forming the Indicators of Enterprises’ Financial Statements
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2018 The article is devoted to the study of the shadow economy, the common features of such an economy in different countries are clarified, and the ways for solving this problem are presented.
G.Yu. Khomenko, A.M. Moshak
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