Results 11 to 20 of about 281,627 (264)
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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, 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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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
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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
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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
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Determinants of financial statements integrity
Jurnal Akuntansi dan Auditing Indonesia, 2021 This research aims to find out the influence of corporate governance measured by institutional ownership, managerial ownership, audit committee, and independent commissioner, as well as the influence of accounting firm specialization and audit tenure on
Reni Yendrawati, Mohammad Farid Hidayat
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Profita, 2020 As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith.
Hendra Galuh Febrianto +1 more
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Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors [PDF]
مجله دانش حسابداری, 2019 Objective: In the past few decades, the role of small entities in economies has recieved special attention due to their noticeable performances and supports for big entities’ activities. Ignoring the specific features of these entities in the preparation
Seyed Javad Delavari +1 more
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The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements [PDF]
مطالعات تجربی حسابداری مالی, 2005 The objective of financial accounting standard No.18 (Act-8) of Iran is to prescribe principles and procedures for preparation and presentation of consolidated financial statements.
Saber Sheri, Farshad Sabzalipor
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