Results 11 to 20 of about 1,523,082 (306)
External auditing role and responsibility in detection and prevention enterprise financial statements frauds [PDF]
Ekonomski Pogledi, 2016 Reliable, relevant and objective enterprise's financial statements are the most important sources of key information for many internal and external users.
Dimitrijević Dragomir
doaj +1 more source
Discrete Dynamics in Nature and Society, 2022 As the investing enterprise brings the invested enterprise into the consolidation scope, the number of the items in the consolidated financial statements is enlarged relative to the parent company’s financial statements, which is called the amplification
Ximing Zhan, Mengying Zhao, Lijuan Yan
doaj +1 more source
Journal of Accounting and Investment, 2019 This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia.
Asaprima Putra Karunia +2 more
doaj +1 more source
INTERNET SEBAGAI MEDIA PELAPORAN INFORMASI KEUANGAN PADA PERUSAHAAN LQ-45 di BEI
El Muhasaba: Jurnal Akuntansi, 2012 Internet as a medium for reporting financial information (Case Study In The LQ-45 in IDX) is the result of research that explore the internet media in the development of accounting information systems. So some of the problems that arise are: (1) Does the
Sri Andriani
doaj +1 more source
Influences on Frequency of Preparation of Financial Statements Among SMEs
Journal of Innovation Management, 2013 This paper examines factors that impact the frequency of financial statement preparation among a sample of 312 SMEs. Specifically, the study examines the relationship between how often financial statements are prepared and (1) whether the financial ...
Howard Van Auken
doaj +1 more source
Jurnal Dinamika Akuntansi dan Bisnis, 2016 The purpose of this study was to examine the effect of local financial independence , functional differentiation and functional specialization of the level of mandatory disclosure of financial statements of local government .
Suparno Suparno, Riska Nanda
doaj +1 more source
Detecting Fraud in Chinese Listed Company Balance Sheets [PDF]
, 2016 This study investigates the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities. Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements.
Chen, JG, Wei, Y, Wirth, CG
core +1 more source
SEC filings, regulatory deadlines, and capital market consequences [PDF]
, 2017 SYNOPSIS: Timely disclosure of financial statement information is a critical requirement for firms and wellfunctioning capital markets. Yet, every quarter or year, a non-trivial number of firms are late in filing their financial statements.
Bartov, E, Konchitchki, Y
core +1 more source
Company financial health: Financial statement users’ and compilers’ perceptions
Journal of Economic and Financial Sciences, 2014 Some prior studies have investigated using analyses of financial statements to reveal companies’ financial health, but the usefulness of using such analyses to reveal the financial health of companies and possible presence of accounting irregularities in
Elda du Toit, Frans Vermaak
doaj +1 more source
Improving the Financial Reporting of Organizations in the Digital Economy
Учёт. Анализ. Аудит, 2019 The article systematizes the impact of the digital economy development on the following aspects related to financial reporting: the operational information used; preparation and processing of input information for compiling reporting forms ...
T. Yu. Druzhilovskaya +1 more
doaj +1 more source