scholarly journals Practical knowledge in preparing financial statements and ICT-enabled financial plans: An empirical study among entrepreneurial students in Oman

2021 ◽  
Vol 7 (1) ◽  
pp. 21-31
Author(s):  
Mohammed Muneerali Thottoli
Keyword(s):  
Empirical Study ◽  
Practical Knowledge ◽  
Financial Statements

An empirical study on the materiality calculation at financial statements level

2021 ◽  
Author(s):  
Abdollah Azad ◽  
Mahdi Salehi ◽  
Mahmoud Lari Dashtbayaz
Keyword(s):  
Empirical Study ◽  
Financial Statements

The true and fait view concept: the palette of controversial points (of “worth banning” to “worth keeping”)

2021 ◽  
Vol 2 (1) ◽  
pp. 39-47
Author(s):  
Yana Ustinova
Keyword(s):  
Cultural Context ◽  
Practical Knowledge ◽  
Accounting Standards ◽  
Financial Statements ◽  
Scientific Interest ◽  
Scientific Publications ◽  
Main Research ◽  
Accounting Scandals ◽  
State Of Affairs ◽  
Changes Over Time

Dynamic changes and observed crisis phenomena in the economy, as well as high-profile accounting scandals of recent decades and subsequent revisions of accounting standards, necessitate a critical assessment of the conceptual framework for preparing financial statements that are adequate to the real state of affairs. At the same time, the accumulated practice of applying the true and fair view concept revealed some shortcomings. In this situation, the center of attraction of researchers' interest is the question of whether this concept meets the modern challenges of accounting, whether it is advisable to preserve and develop it. The aim of the article: an overview of the main research trends describing the significance of this concept for the current state of accounting, an assessment of the stages of their development. The analysis was carried out through research of scientific publications. The result was the identification of the main researching areas of the true and fair view concept, an analysis of their changes over time, an overview of the current increment of scientific knowledge, and the factors that led to such an increment for the last few years. In the course of the work, the areas of emerging scientific interest, as well as areas of maintaining scientific interest, were noted from the position of enriching theoretical and practical knowledge about the applicability of the concept. Special attention was drawn to the following issues: the relationship between overrides from accounting standards and the quality of financial statements, options for interpreting the concept by various groups of users of financial statements in settings of the legal and socio-cultural context differences, the role of auditors in assessing of the compliance with this concept. In conclusion were called the arguments of supporters to recognize this concept as worthy of banning, as well as the arguments of supporters to recognize this concept as worthy of keeping. Prospective directions of future scientific research in this direction were proposed.

scholarly journals Pengaruh Mekanisme Bonus, Tunneling Incentive, dan Debt Covenant Terhadap Transaksi Transfer Pricing

2020 ◽  
Vol 12 (1) ◽  
pp. 56-66
Author(s):  
Istiqomah ◽  
Baihaqi Fanani
Keyword(s):  
Regression Analysis ◽  
Empirical Study ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Debt Covenant

The Effect of Bonus Mechanisms, Tunneling Incentive and Debt Covenant on Transfer Pricing Transactions. (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018).This study aims to determine the effect of bonus mechanism, tunneling incentive and debt covenants on transfer pricing transactions in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2018.The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. By using purposive sampling method which consists of 6 companies. The data used in the form of financial statements with multiple regression analysis methods are processed using SPSS 23. The results of the study that the bonus mechanism affected the transfer pricing transaction with a significant value of 0.002, tunneling incentive affected the transfer pricing transaction, with a significant value of 0.004 and the debt covennat had no effect on the transfer pricing transaction with a significant value of 0.153.

scholarly journals Pengaruh Penerapan Standar Akuntansi Pemerintahan (Sap) Berbasis Akrual Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Gunung Kidul

2018 ◽  
Vol 26 (2) ◽  
pp. 113-130
Author(s):  
Kurnia Rahmah ◽  
Zulkifli Zulkifli
Keyword(s):  
Empirical Study ◽  
Sampling Method ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Standard ◽  
Purposive Sampling ◽  
Government Institutions ◽  
Government Accounting

This research aims to analyze the effect of application of government accounting standard and the effect of region’s financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.

scholarly journals PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN

2020 ◽  
Vol 5 (2) ◽  
pp. 67-80
Author(s):  
Indah Anggraeni Paramitha ◽  
Lisdawati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Empirical Study ◽  
Capital Structure ◽  
Research Method ◽  
Dividend Policy ◽  
Secondary Data ◽  
Financial Statements ◽  
Dividend Payout ◽  
Equity Ratio

Tujuan dari penelitian ini adalah untuk mengetahui dan memberi bukti empiris atas pengaruh StrukturModal dan Profitabilitas baik secara parsial maupun simultan terhadap Kebijakan Dividen pada PT.Mayora Indah, Tbk periode 2011-2017. Struktur Modal menggunakan pengukuran debt-to EquityRatio (DER), Profitabilitas menggunakan pengukuran Return On Asset (ROA) dan Kebijakan Dividenmenggunakan pengukuran dividend payout ratio (DPR). Metode penelitian menggunakan datasekunder berupa laporan keuangan PT. Mayora Indah, Tbk serta analisis data menggunakan regresilinier berganda, pengujian asumsi klasik yang meliputi: Uji Normalitas, Multikolinearitas,Heteroskedastisitas serta Uji Autokorelasi, dan Uji Hipotesis. Hasil penelitian menunjukkan bahwaStruktur Modal dan Profitabilitas berpengaruh secara parsial dan simultan terhadap KebijakanDividen.Kata kunci: kebijakan dividen, profitabilitas, struktur modal. The purpose of this study was to find out and give empirical study thru the effect of Capital Structureand Profitability in la partially and simultaneously on the Dividend Policy at PT. Mayora Indah, Tbkfor the period 2011-2017. Capital Structure uses debt-to Equity Ratio (DER) metering, profitabilityuses Return On Asset (ROA) metering and Dividend Policy uses dividend payout ratio (DPR)metering. The research method uses secondary data in the form of financial statements of PT. MayoraIndah, Tbk and data analysis using multiple linear regression, classic assumptions test which includethe normality, multicollinearity, heteroscedasticity and Autocorrelation tests, with hypothesis tests.The results showed that the Capital Structure and Profitability have a partial and simultaneous effecton the Dividend Policy.Keywords: dividend policy, profitabilty, capital structure.

scholarly journals The measurement of intellectual capital by market capitalization method: Empirical study of Polish listed companies

2017 ◽  
Vol 5 (2) ◽  
pp. 106-115
Author(s):  
Salome Svanadze ◽  
Magdalena Kowalewska
Keyword(s):  
Stock Market ◽  
Empirical Study ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Market Value ◽  
Financial Statements ◽  
Listed Companies ◽  
Future Research ◽  
Book Value ◽  
Warsaw Stock Exchange

Intellectual capital has become a fundamental source for enterprises, but its measurement and reporting remain a major challenge for managers and researchers. The purpose of this paper is to examine and report the differences in the Intellectual Capital (IC) Market Value (MV) to Book Value (BV) of the Polish WIG 20 indexed companies from Warsaw Stock Exchange. The data necessary to perform the calculations in accordance with the MV/PV method came from the financial statements for the period 2010-2014 of 20 Polish companies. The MV/BV method provides the means to measure intellectual capital in a precise and timely calculation and is particularly useful for the companies that are listed on the stock market. Results are presented and followed by discussion and implication for future research.

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