scholarly journals Disclosure Practices of Mobile Telecommunication Companies with Special Reference to Grameenphone Ltd.

2013 ◽  
Vol 2 (1) ◽  
pp. 61-75
Author(s):  
Taposh Kumar Neogy
Keyword(s):  
Special Reference ◽  
Balance Sheet ◽  
Annual Reports ◽  
Mobile Telecommunication ◽  
Classification Code ◽  
Income Statement ◽  
Significant Difference ◽  
Measurement And Analysis ◽  
Telecommunication Companies ◽  
The Difference

This discussion highlights on the measurement and analysis of the nature of disclosure of the Grameenphone Ltd. during the period under study.  The annual reports of the Grameenphone Ltd. were analyzed to determine the extent to which contained the items of information included in the disclosure index of the Grameenphone Ltd. during the period under study. An index of disclosure has been constructed to measure the extent of disclosure of Grameenphone Ltd. For analyzing the nature of disclosure of Grameenphone Ltd. researcher have analyzed the different part of disclosure index such as company profile items, accounting policy items, balances sheet assets items, balance sheet liabilities items and income statement items both debit and credit items. This study shows that the disclosure score of the Grameenphone Ltd. is satisfactory and there was significant and not significant difference in disclosure score between the difference years during the period under study of various items of disclosure index. GEL Classification Code: M41; M48

scholarly journals Disclosure of Financial Statements: A Study on Mobile Telecommunication Companies in Bangladesh

2016 ◽  
Vol 3 (1) ◽  
pp. 29-38
Author(s):  
Taposh Kumar Neogy
Keyword(s):  
Balance Sheet ◽  
Accounting Information ◽  
Financial Statements ◽  
General Purpose ◽  
Mobile Telecommunication ◽  
Accounting Information Systems ◽  
Income Statement ◽  
Significant Difference ◽  
Telecommunication Companies ◽  
Effective Decision

Accounting information produced by AIS through preparing the different financial statements of the selected mobile telecommunication companies is used to meet the needs of interested stakeholders for taking effective decision to serve the different purpose. The selected mobile telecommunication companies follow the provision of IASs/BASs and IFRSs/BFRSs for preparing and presenting the different financial statements. The selected mobile telecommunication companies also follow the Companies Act, 1994, the Securities and Exchange Rules 1987 and other applicable laws in Bangladesh. Accounting Information Systems of the selected mobile telecommunication companies collects stores and disseminates data for the purpose of providing meaningful information to the interested users that assist planning, controlling, coordinating, analyzing and taking effective decision. The general purpose of preparing the different financial statements of the selected mobile telecommunication companies is to provide accounting information to the interested users for taking every effective decision making process. Accurate judgments are impossible unless financial statements are clear and understandable by the interested parties. The study focuses the extent of disclosure scores of the income statement and balance sheet items of the selected mobile telecommunication companies over five years from 2008 to 2012. The results show that the average disclosure scores of income statement and balance sheet items are satisfactory and there is significant difference in disclosure scores of income statement and balance sheet items of the selected mobile telecommunication companies during the period under study. The results also show that most of the respondents reveal that the accounting information produced by AIS of the selected mobile telecommunication companies is moderately adequate and informative and there was significant and non significant difference of opinions among the respondents regarding the adequacy and informativeness of accounting information produced by AIS of the selected mobile telecommunication companies. JEL Classifications Code: M41, F38

scholarly journals The Extent of Disclosure of Different Components of Disclosure Index: A Study on Commercial Banks in Bangladesh

2015 ◽  
Vol 4 (2) ◽  
pp. 100-110 ◽  
Author(s):  
Taposh Kumar Neogy ◽  
Alim Al Ayub Ahmed
Keyword(s):  
Commercial Banks ◽  
Balance Sheet ◽  
Annual Reports ◽  
Corporate Structure ◽  
Income Statement ◽  
Significant Difference ◽  
Accounting Policy

This discussion highlights the disclosure score of different components of disclosure index of the selected state-owned commercial banks in Bangladesh. The annual reports of the selected commercial banks were analyzed to determine the extent of disclosure score of different components of disclosure index which contained the items of information included in the disclosure index of the selected commercial banks during the period under study. An index of disclosure has constructed less than seven heading to measure the extent of disclosure score of different components of disclosure index such as company profile items, corporate structure items, accounting policy items, balances sheet assets items, balance sheet liabilities items, income statement debit items and income statement credit items. This study shows that the disclosure score of different components of disclosure index is satisfactory and there was significant and non significant difference in disclosure score of different components of disclosure index between the selected state-owned commercial banks in different years.  

Reporting human resources in annual reports

2015 ◽  
Vol 23 (3) ◽  
pp. 256-274 ◽  
Author(s):  
Monika Kansal ◽  
Mahesh Joshi
Keyword(s):  
Human Resources ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Annual Reports ◽  
Public And Private ◽  
Content Type ◽  
Industrial Sectors ◽  
Significant Difference ◽  
The Difference ◽  
Training Programmes

Purpose – The purpose of this paper is to investigate the extent of corporate disclosure on human resources (HR) in the annual reports of top performing Indian companies. Design/methodology/approach – The paper explores the extent to which top 82 companies from India present information about HR in their annual reports. This study examines the annual reports of each of the top Indian firms listed on the Bombay stock exchange, using the “content analysis” method. Statistical tests have been performed to analyse the difference between the HR disclosure score across public and private sectors and disclosure variations among various industrial sectors. Findings – In-house training programmes has been noticed to be the favourite item of disclosure followed by safety awards/certifications and statements regarding cordial relations with the employees/unions. A majority of the Indian firms have ignored significant HR issues such as employee welfare fund, maternity/paternity leaves, holiday benefits, employee loans and adopting old age homes, etc. Overall, the study reflects low HR related disclosures. No statistically significant difference has been found between the mean HR disclosure from one industry to another and disclosure practices of the private and the public sector companies. Practical implications – The disclosure pattern of the Indian companies suggests that they only a few companies are concerned about employees’ welfare than the rest. This may motivate a change of the disclosure policy of the rest of the firms who may follow the reporting pattern of the most disclosing ones. Originality/value – This is first study on the disclosure of HR by the Indian corporate sector in the CSR domain with a disclosure analysis for a period of nine years . This research provides new directions for the literature in this area and may promote comparative studies on HR-based studies from different perspectives.

scholarly journals A One Year Forecasting Project For Publicly Traded Companies

2011 ◽  
Vol 4 (9) ◽  
pp. 73
Author(s):  
Fred Petro
Keyword(s):  
Cash Flow ◽  
Team Member ◽  
Balance Sheet ◽  
Annual Reports ◽  
Publicly Traded ◽  
Accounts Receivable ◽  
Publicly Traded Companies ◽  
Income Statement ◽  
History Of ◽  
One Year

This project is intended to teach students to apply the material covered in their first graduate accounting course. This is accomplished by applying the material to an actual company selected by each team. The project is described as follows: The project includes a computerized spreadsheet preparation of a master budget forecast for an actual publicly traded company for one year into the future. . The dates depend upon when the annual reports are prepared for your company. The forecast begins the day following the last available published annual report. The forecast does not comprise any actual numbers regardless of when the actual annual or quarterly statements are prepared for the company selected. The actual balance sheet, income statement and statement of cash flow from the preceding year are included with the forecasted balance sheet, income statement and statement of cash flow. The company must have a physical inventory, and accounts receivable from sales. The company may not be one in which any team member(s) are employed. The forecast will include the following items:1. Introduction, including the history of the company and a description of the company plan and policies as given in the project2. Sales budget (twelve months).3. Schedule of purchases (twelve months).4. Schedule of collection of credit sales (accounts receivable) and cash sales (twelve months).5. Cash budget (twelve months).6. An Income statement (for the current year and the projected year).7. A Balance sheet (for the current year and the projected year).8. A Statement of cash flow (for the current year and the projected year).9. Cost-profit-volume analysis (twelve months).10. Conclusion and recommendations

4. Financial reports of listed companies

2014 ◽  
Author(s):  
Christopher Nobes
Keyword(s):  
Annual Report ◽  
Balance Sheet ◽  
Listed Companies ◽  
Financial Statement ◽  
Financial Assets ◽  
Financial Reports ◽  
Income Statement ◽  
Tangible Assets ◽  
The Difference ◽  
Accounting Ratios

‘Financial reports of listed companies’ considers the components of an annual report and the types of financial statement that companies generally provide: balance sheet, income statement, statement of changes in equity, and cash flow statement. It addresses the following questions: what are assets and how are they measured? What is the difference between depreciation and impairment? Why are various expected expenses and losses not accounted for as liabilities? How can an investor decide which company to lend to or buy shares in? How could managers use accounting to mislead investors? Tangible assets, intangible assets, and financial assets are defined along with liabilities and accounting ratios.

scholarly journals IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019

2021 ◽  
Vol 4 (2) ◽  
pp. 160
Author(s):  
Bettynia Dwi Orparani ◽  
Yumniati Agustina
Keyword(s):  
Comparative Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Financial Position ◽  
Income Statement ◽  
Fixed Assets ◽  
The Difference ◽  
Descriptive Method

The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets

scholarly journals Evaluation of the Companies’ Performance: A Study on Mobile Telecommunication Companies in Bangladesh

2014 ◽  
Vol 1 (2) ◽  
pp. 79-84 ◽  
Author(s):  
Taposh Kumar Neogy
Keyword(s):  
Operating Performance ◽  
Mobile Telecommunication ◽  
Significant Difference ◽  
Telecommunication Companies ◽  
Better Than

In the evaluation of the operating results of the selected mobile telecommunication companies, it is evident that the Company # 1 could earn good profit during the study period but the performance of Company # 2 is not satisfactory because it has been continuously facing loss for the last several years with the exception of 2011. The operating performance of Company # 1 is better than that of Company # 2 during the period under study. In addition, some hypotheses have developed regarding the operating results and all hypotheses are rejected which indicate that there is significant difference in operating results of the selected mobile telecommunication companies during the period under study.  

scholarly journals ANALISIS PERBANDINGAN KONDISI FINANCIAL DISTRES0S PADA PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA DAN MALAYSIA BERDASARKAN MODEL DISKRIMANASI ALTMAN

2019 ◽  
Vol 5 (12) ◽  
pp. 1035
Author(s):  
Tri Mei Wulandari ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Life Insurance ◽  
Financial Distress ◽  
Balance Sheet ◽  
Secondary Data ◽  
Insurance Companies ◽  
Insurance Company ◽  
Life Insurance Company ◽  
Discriminant Model ◽  
Significant Difference ◽  
The Difference

The purpose of this research is to know the difference of financial distress condition of sharia life insurance company in Indonesia and in Malaysia in period 2013-3105 with Atman Zscore model. Using a quantitative approach with Mann Whitney's test. Sampling method using purposive sampling. This study uses secondary data taken from the official website of each company. The data used are the company's financial statements covering balance sheet, and income statement. The results of the Altman Z-score discriminant model were then tested using spss version 22. Mann Whitney test results showed that there was a significant difference between the financial distress condition of sharia life insurance companies in Indonesia and Malaysia. The results of this study proves that the condition of sharia life insurance companies in Indonesia is better than in Malaysia.

scholarly journals Investment analysts’ usage and perceived usefulness of corporate annual reports

2004 ◽  
Vol 1 (3) ◽  
pp. 61-71 ◽  
Author(s):  
Simon S.M. Ho ◽  
Kar Shun Wong
Keyword(s):  
Voluntary Disclosure ◽  
Balance Sheet ◽  
Information Value ◽  
Perceived Usefulness ◽  
Annual Reports ◽  
Factors Affecting ◽  
Disclosure Requirements ◽  
Income Statement ◽  
Regulatory Bodies ◽  
Corporate Annual Reports

This paper reports a study of the perceptions and beliefs of external users (investment analysts) of corporate annual reports in one of major international financial centres – Hong Kong. It was found that analyst users (1) view annual reports as having high information value particularly in terms of relevancy, (2) have a relatively high usage of annual reports and read the income statement and balance sheet most often, (3) consider the most important voluntary disclosure items to be discussions of factors affecting future financial results, future prospects of the company, main product market share, acquisition and disposal activities, and China business review, and (4) feel annual reports are somewhat useful, but the amount of information disclosed remains inadequate. Only a small percentage of users felt that the current disclosure requirements are either effective or very effective in serving investors’ needs and that much improvement is still needed. The implications of these findings for management, investors, regulatory bodies and researchers are discussed.

scholarly journals Comparative Analysis of Company Financial Performance Between Sub Sectors in The Consumer Goods Industry in Indonesia Before and During The Covid-19 Pandemic

2021 ◽  
Vol 04 (12) ◽  
Author(s):  
Andi Wijayanto ◽  
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Annual Reports ◽  
Return On Equity ◽  
Food And Beverages ◽  
Household Food ◽  
Analysis Technique ◽  
Significant Difference ◽  
The Difference

During the Covid-19 pandemic, some sectors are predicted to grow while many other sectors slump. This study aims to prove the difference in financial performance between companies in the Food and Beverages, Tobacco Manufacturers, Pharmaceuticals, Cosmetics and Household, and Houseware Sub-Sectors during the Covid-19 pandemic. Measurement of financial performance using the ratio of Return on Assets (ROA) and Return on Equity (ROE). The sample was determined purposively and 44 companies were selected as samples. Methods of data collection using documentation techniques. The research data was obtained from the company's financial statements, annual reports, summary of IDX listed companies, and the IDX Facts Book. Data obtained from the Indonesia Stock Exchange. The data analysis technique used Multivariate Analysis of Variance (MANOVA). Based on the results of data analysis, it can be concluded that the financial performance of the Cosmetics and household, Food and Beverages, and Tobacco Manufacturers sub-sector companies decreased during the Covid-19 Pandemic. The Houseware and Pharmaceuticals sub-sector achieved a significant increase during the Covid-19 Pandemic. There is a significant difference between the financial performance of the Cosmetics and household, Food and Beverages, Houseware, Pharmaceuticals, and Tobacco Manufacturers sub-sector companies listed on IDX before and during the Covid-19 Pandemic.

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