scholarly journals Measuring the Quality of the Interim Financial Reports Using the Qualitative Characteristics of the Accounting Information and its Effect on the Investment Decisions According to the “IAS 34”

2017 ◽  
Vol 9 (5) ◽  
pp. 159
Author(s):  
Hasan Mahmoud AL-Shatnawi
Keyword(s):  
Investment Decision ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Investment Decisions ◽  
Point Of View ◽  
Financial Reports ◽  
The One ◽  
Level Of Significance ◽  
Qualitative Characteristics

This study aimed at measuring the quality of the interim financial reports using the quality characteristics of the accounting information and its effect on the investment decisions according to IAS 34 from the point of view of a category of the financial information users working in the brokerage companies. To achieve the objectives of the study, a questionnaire was designed that contains three constructs related to the primary qualitative characteristics, the enhancing qualitative characteristics, and quality of the interim financial reports. The questionnaire was distributed to a sample consisting of 72 individuals. Descriptive statistics were used to describe the study sample such as the frequencies, arithmetic mean, and standard deviation. In addition, the one-sample t-test and simple linear regression analysis were employed to test the study hypotheses at the 0.05 level of significance. Of the main results which the study reached to are that (i) there is effect of the qualitative characteristics of both the primary and enhancing aspects on the quality of the interim financial reports, and (ii) there is effect of the interim financial reports on the investment decision taking. The study provided a number of recommendations, most important of which is directing the prepares of the interim financial reports to pay attention to providing the qualitative characteristics for the accounting information in the interim financial reports for their positive effect on the quality of these reports to help the decision takers in predicting the economical events and building the future plans.

scholarly journals The Possibility of the Jordanian Industrial Corporations to Apply the IFRS No. 15

2017 ◽  
Vol 9 (1) ◽  
pp. 375
Author(s):  
Hasan Al-Shatnawi
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Point Of View ◽  
Descriptive Statistics ◽  
Revenue Recognition ◽  
Accounting Disclosure ◽  
Financial Reports ◽  
Accounting Measurement ◽  
The One ◽  
Level Of Significance

The goal of this study is to explore the possibility for the Jordanian industrial corporations to apply the International Financial Reporting Standers (IFRS) No. 15 from the point of view of the financial reporting preparers. To achieve the objectives of the study, a questionnaire was designed and distributed to a sample consisting of 84 individuals. Descriptive statistics were used to describe the study sample such as the frequencies, arithmetic mean, and standard deviation. In addition, the one-sample t-test was employed to test the study hypotheses at the 0.05 level of significance. This study showed that it is possible for the Jordanian industrial corporations to commit to the requirements for revenue recognition and the accounting measurement. As well as it is not possible commit to the requirements for the accounting disclosure of the revenues according to the IFRS 15. Furthermore, this study recommended to encouraging the corporations to commit to the requirements for revenue disclosure according to the IFRS 15 in such a way as to reinforce/foster trust of the users of the accounting information in the financial reports.

scholarly journals The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements

2021 ◽  
Vol 5 (1) ◽  
pp. 168-174
Author(s):  
Zahra Harlianti Sujana
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Good Corporate Governance

This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.

scholarly journals QUALITATIVE CHARACTERISTICS AS A RELIABLE TOOL FOR ASSESSING THE QUALITY OF ACCOUNTING INFORMATION: AN OVERVIEW STUDY

2021 ◽  
Vol 9 (5) ◽  
pp. 187-199
Author(s):  
Aiman Hamood Mohammed Ali Alasbahi ◽  
Ishwara P
Keyword(s):  
Decision Making ◽  
Accounting Information ◽  
Professional Organizations ◽  
Financial Reports ◽  
Historical Approach ◽  
Reliable Tool ◽  
Quality Of Accounting Information ◽  
Qualitative Characteristics

The accounting information contained in the financial reports is considered to be of a quality if it possesses a set of characteristics. Professional organizations have been concerned with the issuance of standards and the determination of characteristics related to the quality of accounting information. This paper aims to clarify the dependability on the qualitative characteristics of accounting information as an indicator of the quality of accounting information. The historical approach is used for the purpose of this study. The paper revealed that the qualitative characteristics of accounting information are a dependable indicator of the quality of accounting information and useful for decision-making

scholarly journals Reaksi Pasar atas Publikasi Laporan Keuangan Interim Diaudit Studi Empiris pada Perusahaan-Perusahaan yang Mempublik di Bursa Efek Indonesia

2021 ◽  
Vol 13 (2) ◽  
pp. 141-155
Author(s):  
Irawan Irawan ◽  
Arif Makhsun
Keyword(s):  
Stock Exchange ◽  
Accounting Information ◽  
Investment Decisions ◽  
Financial Statements ◽  
The Other ◽  
Quality Of Information ◽  
Financial Reports ◽  
Market Reactions ◽  
Financial Report

This study was conducted on interim financial statements of companies included in the calculation of the KOMPAS 100 index on the Indonesia Stock Exchange (IDX) with the consideration that the companies' shares included in the KOMPAS 100 index on average per year control more than 75% in volume trade and market capitalization on the Indonesia Stock Exchange (IDX) so that it is considered the most widely traded stock. Hence, it is expected that many interested parties (especially active investors) of the interim financial report and use accounting information from the company in its investment decisions. The study was conducted on quarterly financial statements, mid-year financial reports and quarterly financial statements.The results of this study indicate that the market responds widely to the announcement of the Interim Financial Report I and Interim Financial Report II published by the issuer. On the other hand the market does not respond broadly to the announcement of the Interim Financial Report III published by the issuer.The involvement of auditors in interim financial reports in the form of reviews and complete audits does not have an impact on improving the quality of information on interim financial statements received by investors. This is demonstrated by the absence of differences in market reactions to the publication of interim financial statements.Keywords: Interim Financial Reports, Market Reactions

scholarly journals Evaluation of the quality of the media content of reports and financial statements published electronically in the Khartoum Stock Exchange from the perspective of investors: تقييم جودة المحتوى الإعلامي للتقارير و القوائم المالية المنشورة الكترونياً في سوق الخرطوم للأوراق المالية من وجهة نظر المستثمرين

2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Fateh AlIlah Mohamed Ahmed Mohamed Mohamed Saad Obeid Mohame
Keyword(s):  
Stock Exchange ◽  
Accounting Information ◽  
Financial Statements ◽  
Point Of View ◽  
Securities Market ◽  
Electronic Dissemination ◽  
Degree Of Confidence ◽  
The Media ◽  
Qualitative Characteristics

The study dealt with the electronic dissemination of information accounting in capital markets in developing countries, where the study aimed to assess the quality of the content of accounting information contained in the reports and the financial statements published electronically in Khartoum Securities Market  from the point of view of investors through the statement of the availability of qualitative characteristics of accounting information, the degree of confidence of investors in the accounting information contained in the reports and the financial statements published electronically. To achieve those purposes a questionnaire has been prepared to collect data from investors in Khartoum Securities Market. The study sample consists of (90) investors. The main findings of the study are that: high availability of qualitative characteristics of accounting information in the reports and financial statement published electronically, and investors in Khartoum Securities Market have high confidence in content of accounting information disseminated electronically.

scholarly journals Analisis penerapan sistem informasi akuntansi dan pengendalian internal terhadap kualitas laporan keuangan pada Koperasi Serba Usaha (KSU) Kencana Makmur Sugihan Tahun 2017 – 2020

2021 ◽  
Vol 16 (2) ◽  
pp. 311-322
Author(s):  
Kusuma Wijaya ◽  
Saiful Ihsan Al Faruq
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Financial Reports ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Internal Auditors

One of the factors supporting the quality of financial reports is the accounting information system and internal control. This study aims to test the analysis of internal control and the application of accounting information systems to the quality of financial reports at the Kencana Makmur Sugihan 2017-2020 Multipurpose Cooperative (KSU). This research uses quantitative analysis methods. The population in this study were all employees of the KSU Kencana Makmur Sugihan, totaling 60 people, while the sample in this study were employees of accounting, administration (bookkeeper), and internal auditors as many as 40 respondents. The data collection method used questionnaires, the data analysis method used multiple linear regression analysis, and the data processing process used SPSS (Statistical Package for Social Science) version 20. The results showed that the analysis of internal control and the application of accounting information systems simultaneously affected the quality of financial reports. whereas partially the application of accounting information systems and internal controls has a significant effect on the quality of financial reports.  

scholarly journals The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)

2017 ◽  
Vol 5 (1) ◽  
pp. 46-52
Author(s):  
Yurniwati Yurniwati ◽  
Amsal Djunid ◽  
Nini Sumarni ◽  
Ike Pranita
Keyword(s):  
Information Asymmetry ◽  
Value Relevance ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Asymmetry Of Information ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Relationship Of ◽  
The Relationship

Objective - This study examines the influence of the quality of an audit to the relationship of Other Comprehensive Income (OCI) and Relevanceof Value Accounting Information, and Asymmetry of Information in Indonesia's companies. Methodology/Technique - This research uses secondary data obtained from the company's annual report in 2012 - 2014. A purposive sampling method is used to collect data and the analysis of the hypothesis was conducted usingmultiple linear regression analysis. Findings - The research has shown that Quality of Audit has a significant influence to the relationship of the OCI disclosure and Relevance of Value Accounting Information has a value of sig. 0.000, F calculate is 26.816 larger than F table 2.396 and adjusted R square 0.241. Novelty - The study looks at the disclosures of OCI component's role in the investors decision making and it increases value relevance of accounting information and reducing information asymmetry. Type of Paper - Empirical Keywords: Other Comprehensive Income (OCI); Relevance of Value Accounting Information; Information Asymmetry; Quality of Audit. JEL Classification: D82, M41, M42.

scholarly journals PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ribka L.V Nantingkaseh ◽  
Ventje Ilat ◽  
Sintje Rondonuwu
Keyword(s):  
Information Technology ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Technology Competence ◽  
Quality Of Accounting Information

Quality of accounting information is a normative prerequisite that must be met in the preparation of financial statements so that accounting information generated can be useful for users of financial statement. This study aims to determine the effect of information technology and the competence of the financial management apparatus on the quality of accounting information on SPKD in Manado City. The data collected by through the spreading of questionnaires to 50 respondents which is the apparatus of financial management at SKPD in Manado City. The data were analyzed by using multiple linear regression analysis method with the help of SPSS 23 program. The result of this research indicates that information technology and competence of financial management apparatus have a positive and significant influence on the the quality of accounting information at SKPD in Manado City.Keywords : Information technology, Competence of financial management apparatus, Qualityof accounting information

scholarly journals The Cost of Information in Dependence on the Investor Relation to the Risk

2012 ◽  
Vol 11 (1) ◽  
pp. 73-85
Author(s):  
Simona Hašková
Keyword(s):  
Decision Making ◽  
Utility Theory ◽  
Investment Decision ◽  
Investment Decisions ◽  
Reliable Estimate ◽  
Ordinary People ◽  
Cardinal Utility ◽  
Finance Theory ◽  
The Cost

Abstract The contribution sets simple mathematic models describing and explaining the way of behavior of various types of investors (the private and institutionalized ones). The models come from the cardinal utility theory which is used for explaining the connection between the subjective relationship towards risk and some pathologic phenomenon of finance theory (for example the moral hazard question of institutionalized investors) and takes into account the decision making of both ordinary people and professional investors. A reliable estimate of the economic surroundings where the investment should run contributes significantly to a quality of the particular investment decisions. The article contributes to a quality of the investment decision by the original and primary approach to pricing information that lowers the uncertainty in occurrences of the relevant scenarios of the project’s development. At the conclusion there is shown how the shift of the decision breaking point shapes the amount of the acceptable price of the information.

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