scholarly journals Comparative Study at European Level on the Criteria that Determine the Obligation to Audit the Financial Statements and the Organizational Structure of the Statutory Audit Oversight Body

2019 ◽  
Vol 17 (156) ◽  
pp. 619-627
Author(s):  
Daniel BOTEZ ◽  
Keyword(s):  
Comparative Study ◽  
Organizational Structure ◽  
Financial Statements ◽  
European Level ◽  
Oversight Body

scholarly journals The role of company management in the choice of organizational structure

Tehnika ◽  
2021 ◽  
Vol 76 (1) ◽  
pp. 97-102
Author(s):  
Milan Mihajlović ◽  
Nikola Milenković ◽  
Slobodan Andžić
Keyword(s):  
Organizational Structure ◽  
Financial Statements ◽  
Market Environment ◽  
Internal Organization ◽  
Business Operations ◽  
The Subject ◽  
The Impact ◽  
Adequate Management

The dynamic and turbulent market environment poses great demands and challenges to the company's management. Adequate management response to these challenges should ensure more efficient, effective and economical business operations, significantly higher quality financial statements, as well as a modern organization of the company. The subject of this paper is the modern internal organization of the company. Based on that, it will be considered what is the impact of the internal organization on the overall business of the company, and what mechanisms and methods management can and should apply in this area, all based on relevant legal and professional regulations.

scholarly journals Moderating Effect of the 2001-65 Law Relating to Credit Tunisian Institutions on Discretionary Practices

2021 ◽  
Vol 17 (2) ◽  
pp. 54
Author(s):  
Amina Zgarni ◽  
Hassouna Fedhila
Keyword(s):  
Comparative Study ◽  
Earnings Management ◽  
Commercial Banks ◽  
Crucial Role ◽  
Financial Statements ◽  
Moderating Effect ◽  
Regulatory Capital ◽  
Discretionary Behaviors ◽  
Financial Scandals ◽  
Discretionary Behavior

The multitude of financial scandals throughout the last two decades is mainly due to fraud and significant irregularities recorded in the financial statements published following accounting manipulations. The aim of this study is to test the moderating effect of Law 2001-65 relating to credit institutions on discretionary practices within Tunisian banks. Following a comparative study of discretionary practices before the introduction of this law and after its introduction, on a sample of Tunisian commercial banks we have shown the crucial role played by this law in the limitation of discretionary behavior in order to align regulatory capital in relation to the period preceding the promulgation of this law (1990-2000). However, we have shown an increase in these discretionary behaviors for earnings management purposes during the period following the entry into force of this law (2001-2019).

scholarly journals LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. BANK MANDIRI TBK. DAN ENTITAS ANAK

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Helmi Herawati
Keyword(s):  
Comparative Study ◽  
Financial Performance ◽  
Performance Assessment ◽  
Commercial Banks ◽  
Financial Statements ◽  
Financial Ratios ◽  
Bank Profitability ◽  
The Public ◽  
The World ◽  
Banking Business

Helmi Herawati; The bank's financial performance assessment is based on three types of the bank liquidity ratio, the bank's solvability ratio and bank profitability ratio. Competition between banks in collecting funds from the public and channel funds from the public in the form of loans by commercial banks will be more stringent. Competition among banks in practice many banks are less careful, or deviate from the rules that apply in the world of banking business. The research objective was to determine the financial performance of PT Bank Mandiri, Tbk and its subsidiaries based on financial ratios of the Bank. This type of research is a comparative study, based on three ratios mentioned above indicates PT Bank Mandiri, Tbk and its subsidiaries periods of 2013 and 2014 in good positionKeywords: Financial Statements, The Financial Performance Of The Bank's Financial Ratios

scholarly journals ANALISIS PERBANDINGAN RASIO PROFITABILITAS PADA PT. MANDOM INDONESIA TBK DENGAN PT. MARTINA BERTO TBK

2020 ◽  
Vol 4 (2) ◽  
pp. 120-127
Author(s):  
Rizki Ahdiaryani ◽  
Alwi Alwi
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Comparative Study ◽  
Sampling Technique ◽  
Financial Statements ◽  
T Test ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Heritage Studies ◽  
Profitability Ratios

This study aims to determine and analyze the ratio of profitability ratios using the ROE ratio at PT. Mandom Indonesia Tbk with PT. Martina Berto Tbk. This type of research is a comparative study, with the research sample is the annual financial statements for the last 9 years from 2010 to 2018. The sampling technique used was purposive sampling. Data collection uses observation, documentation and heritage studies. The data analysis method used is the t-test separated variant test and also using the SPSS program. From the results of the t-test separated variant test with the help of the SPSS program, the calculated t value of 1.971 was obtained. If compared between the value of tcount with ttable, then tcount is smaller than ttable (1,971 2,120). The results of this study concluded that there were differences in profitability ratios between PT. Mandom Indonesia Tbk with PT. Martina Berto Tbk. Keywords: Profitability Ratio, ROEPenelitian ini bertujuan untuk mengetahui dan menganalisis perbandingan rasio profitabilitas dengan menggunakan rasio ROE pada PT. Mandom Indonesia Tbk dengan PT. Martina Berto Tbk. Jenis penelitian yang digunakan adalah penelitian komparatif, dengan sampel penelitian adalah laporan keuangan tahunan selama 9 tahun terakhir dari tahun 2010 sampai tahun 2018. Teknik sampling yang digunakan adalah purposive sampling. Pengumpulan data menggunakan observasi, dokumentasi dan studi pusaka. Metode analisis data yang digunakan adalah uji t-test separated varian dan juga dengan menggunakan program SPSS. Dari hasil uji t-test separated varian dengan bantuan program SPSS maka diperoleh nilai t hitung sebesar 1,971. Jika di bandingkan antara nilai thitung dengan ttabel, maka thitung lebih kecil dari ttabel (1,9712,120). Hasil dari penelitian ini menyimpulkan bahwa ada perbedaan rasio profitabilitas antara PT. Mandom Indonesia Tbk dengan PT. Martina Berto Tbk.Kata Kunci : Rasio Profitabilitas, ROE

Understanding International Organizations

2017 ◽  
Author(s):  
Xu Yi-chong ◽  
Patrick Weller
Keyword(s):  
Public Policy ◽  
Comparative Study ◽  
Organizational Structure ◽  
International Organizations ◽  
Member States ◽  
Approaches To Studying ◽  
Informal Rules ◽  
The Impact ◽  
The Way ◽  
State Representatives

This chapter surveys the existing approaches to studying IOs, and discusses our public policy approach. It describes IOs as institutions that are defined by formal and informal rules, by practices and sets of expectations that shape the way those involved in IOs’ activities work. Rather than accepting the traditional proposition that member states decide, the chapter argues that we need to go inside the organization to examine how all the actors perceive their roles, interpret their responsibilities, and interact with each other. It identifies three groups of actors—state representatives, heads of IOs, and secretariats—and discusses their strength, advantages, and levers in IO operations. It particularly highlights the impact of organizational structure, history, and culture on actors’ behaviour and examines their powers of persuasion in a comparative study across six IOs.

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