scholarly journals Board composition, ownership concentration, and voluntary internet disclosure by MSM-listed companies

2014 ◽  
Vol 10 (1) ◽  
pp. 60-70 ◽  
Author(s):  
Mohamed A. K. Basuony ◽  
Ehab K. A. Mohamed
Keyword(s):  
Financial Reporting ◽  
Binary Logistic Regression ◽  
Listed Companies ◽  
Securities Market ◽  
Ownership Concentration ◽  
Binary Logistic Regression Analysis ◽  
Corporate Reporting ◽  
Gcc Countries ◽  
Important Region ◽  
Negative Effect

The purpose of this paper is to examine the determinants and characteristics of voluntary internet disclosures by listed companies in Oman. This paper uses archival data from listed companies on Muscat Securities Market (MSM). Binary Logistic Regression analysis is used to examine the determinants of internet financial reporting. The results of this study reveal that ROA is one of the factors that impacts internet financial reporting. Also, the results reveal that ownership concentration has a negative effect on the internet financial disclosure. The paper provides insights into corporate internet disclosures in the GCC countries that will benefit all stakeholders with an interest in corporate reporting in this important region of the world.

The Value Relevance and Predictability of IFRS Accounting Information: The Case of GCC Stock Markets

2014 ◽  
Vol 1 (1) ◽  
pp. 215 ◽  
Author(s):  
Abdelmohsen M. Desoky ◽  
Gehan A. Mousa
Keyword(s):  
Financial Reporting ◽  
Stock Markets ◽  
Value Relevance ◽  
Accounting Information ◽  
Listed Companies ◽  
Securities Market ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Ifrs Adoption

This paper investigates some earning attributes (as the value relevance and predictability) of accounting information provided under International Financial Reporting Standards (IFRS ) in the Bahrain Bourse (BHB) and the Muscat Securities Market (MSM). The sample used in this research consists of 280 year-firm observations from 40 different companies listed in BHB; and a total 203 year-firm observations from 29 companies listed in MSM covering the period 2005-11. The findings of the study suggest that, for BHB, the adoption of IFRS leads to improvement in the value relevance of financial reporting contradictory predictability attribute as predictability of accounting information in listed companies of BHB is reduced after the adaption of IFRS. In MSM, the adoption of IFRS captures approximately similar value relevance of accounting information before adoption IFRS, however, predictability of accounting information improves after the adaption of IFRS. It was clear that the IFRS adoption by companies in MSM enhances the predictability of accounting information more than in BHB.

Relationship between Corporate Attributes and Timeliness in Corporate Reporting: Malaysian Evidence

2013 ◽  
Vol 64 (2) ◽  
Author(s):  
Filouz Hashim ◽  
Fatimah Hashim ◽  
Abdul Razak Jambari
Keyword(s):  
Financial Reporting ◽  
Significant Relationship ◽  
Lead Time ◽  
Financial Statements ◽  
Listed Companies ◽  
Corporate Reporting

This study empirically investigates the timeliness of corporate reporting in Malaysia i.e the lead time to publish financial statements and characteristic of companies contributing to the lead time. The sample comprises of 200 listed companies on the Bursa Malaysia representing different sectors for the year ending 2007. The financial reporting lead time is 117 days which is 4 days earlier than the regulated 121days. The regression results revealed that size of the company and audit duration are having a significant relationship with the timeliness of corporate reporting. The remaining variables were found to be insignificant in relation to timeliness of corporate reporting.

scholarly journals INDICES OF ENVIRONMENTAL PERFORMANCE OF THE COMPАNIES FROM THE AUTOMOBILE SECTOR IN THE CONTEXT OF INTEGRATED REPORTING

MEST Journal ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 207-215
Author(s):  
Desislava Yosifova ◽  
Magdalena Petrova-Kirova
Keyword(s):  
Financial Reporting ◽  
Information Needs ◽  
Global Scale ◽  
Transport Sector ◽  
Social Aspect ◽  
Integrated Reporting ◽  
Negative Effects ◽  
Financial Return ◽  
Corporate Reporting ◽  
Negative Effect

Until very recently business operations were most strongly motivated by the ambition to maximize financial return and the purpose of the corporate accounting statements was to present information mainly on the cash flow, the financial and the asset position, as well as the financial outcome of the company. The development of the world economy and the thereby arising positive and negative effects on society is not fully covered by conventional accounting and financial reporting system. The insufficiency of such information obstructs satisfying the information needs of various interested parties, resulting in growing expectations and pressure over the companies to accept not only the positive, but also the negative effect on their behaviour in the economic, environmental, and social aspect. All of the above prerequisites, along with the capital restriction the companies are facing, require a change towards an appropriate upgrade of traditional corporate reporting. This problem is particularly significant for Bulgaria, which, being a member state of the EU, is expected to apply all European Directives for implementation of environmental requirements essentially related to the transport sector. In addition, the country’s geostrategic position, through which territory 5 of the ten Pan-European transport corridors run through, makes the problems related to the development and the application of methodologies and the toolkit for covering, registering, and reporting the effect of transport companies’ activities (especially those in the automobile sector) on the environment, people, and society as a whole, particularly important. Integrated reporting is ready to face these challenges and to solve a significant part of the problematic fields, which, in complex with the data and the indicators, registered and accounted for by traditional financial reporting, can provide together, to a sufficient and full extent, the demand for information in the implementation of environmental policy on a national, local and global scale.

A Survey of Internet Financial Reporting in Egypt

2014 ◽  
Vol 4 (1) ◽  
pp. 70
Author(s):  
Moataz Elhelaly ◽  
Ehab K.A Mohamed
Keyword(s):  
Developing Countries ◽  
Stock Market ◽  
Financial Reporting ◽  
Financial Statements ◽  
Listed Companies ◽  
Financial Information ◽  
Embryonic Stage ◽  
Western Countries ◽  
Corporate Reporting

Internet financial reporting (IFR) is fast becoming the norm in most western countries, however little is known about IFR practices in developing countries. This paper investigates the extent and variety of practices of internet financial reporting (IFR) by companies listed in the Egyptian Stock Market (CASE). This paper attempts to add to the literature on IFR by providing evidence of IFR practices in Egypt. Out of 213 companies which is the number of companies listed in 2010 the 100 companies in index EGX 100 were investigated to ascertain whether they maintain websites and/or if these sites are being used for communicating financial information. Only 36 of the listed companies on EGX 100 were found to operate websites, with even less (only twenty nine) engaging in IFR. However, IFR is not restricted to the publication of annual financial statements only as the companies also disclose financial highlights through their websites. The results of this study indicate that IFR is still at an embryonic stage in Egypt and there are lots of opportunities and challenges for all stakeholder parties in corporate reporting.

scholarly journals Pengaruh Pengungkit Keuangan dan Profitabilitas Terhadap Perataan Laba Pada Indeks IDX Quality 30 Non Bank Periode 2015-2019

2021 ◽  
Vol 9 (2) ◽  
pp. 51-60
Author(s):  
Fitri Apriani Maudinah ◽  
Ali Mutasowifin
Keyword(s):  
Earnings Management ◽  
Secondary Data ◽  
Binary Logistic Regression ◽  
Financial Statements ◽  
Income Smoothing ◽  
Binary Logistic Regression Analysis ◽  
Return On Assets ◽  
Net Profit ◽  
Negative Effect ◽  
Equity Ratio

As management has the authority over the financial statements issued by the company, much of earnings management is trying to overhaul profits or what is called earnings engineering. One of the profit engineering techniques is income smoothing, which rules profits in order to reduce fluctuation. This study aims to analyze the effects of financial leverage and profitability on income smoothing. The object of this research is the IDX Quality 30 index (IDXQ30) Non-Bank for the 2015-2019 period. The data used is secondary data obtained from the companies’ financial statements during the 2015-2019 period and literature studies. The method used in this research is binary logistic regression analysis with Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Net Profit Margin (NPM) as independent variables and Eckel Index as dependent variable. The results showed that simultaneously DER, ROA, and NPM have a significant effect on income smoothing. Partially, DER and ROA have no effect on income smoothing, while NPM variable has a significant negative effect on income smoothing.

scholarly journals DETERMINAN PENGANGGURAN LULUSAN PERGURUAN TINGGI DI INDONESIA TAHUN 2018

2020 ◽  
Vol 8 (1) ◽  
pp. 31-37
Author(s):  
Vina Astriani ◽  
Rani Nooraeni
Keyword(s):  
College Graduates ◽  
Tertiary Education ◽  
Binary Logistic Regression ◽  
Binary Logistic Regression Analysis ◽  
Unemployed People ◽  
Employment Sector ◽  
Negative Effect ◽  
Positive Effect ◽  
Official Data ◽  
Binary Logit Regression

Abstrak Pengangguran merupakan salah satu permasalahan kompleks yang dihadapi oleh setiap negara berkembang di dunia, termasuk Indonesia. Berdasarkan data resmi Badan Pusat Statistik (BPS), jumlah pengangguran di Indonesia sejak tahun 2015 sampai dengan tahun 2018 tidak pernah bernilai lebih sedikit dari 7 juta orang, di mana jumlah Tingkat Pengangguran Terbuka (TPT) lulusan perguruan tinggi masih termasuk tinggi. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi pengangguran lulusan perguruan tinggi di Indonesia tahun 2018 dengan menggunakan analisis regresi logistik biner. Adapun determinan pengangguran lulusan perguruan tinggi adalah umur, status kawin dan status KRT berpengaruh signifikan dan negatif terhadap pengangguran lulusan perguruan tinggi. Sedangkan, jenis kelamin dan sektor pekerjaan berpengaruh signifikan dan positif terhadap pengangguran lulusan perguruan tinggi. Kata Kunci: Pengangguran, Lulusan perguruan tinggi, Regresi Logistik Biner.     Abstract Unemployment is one of the complex problems faced by every developing country in the world, including Indonesia. Based on official data from Statistics Indonesia (BPS), the number of unemployed people in Indonesia from 2015 to 2018 was never worth less than 7 million people, where the number of open unemployment rate (TPT) of college graduates is still high. This study aims to determine the factors that influence unemployment of tertiary education graduates in Indonesia in 2018 by using binary logistic regression analysis. The determinants of unemployment for college graduates are age, marital status and KRT status have a significant and negative effect on unemployment of college graduates. Meanwhile, gender and employment sector have a significant and positive effect on unemployment of college graduates. Keywords: Unemployment, College Graduates, Binary Logit Regression.      

scholarly journals The ability of organization commitment and moderate worked motivation by the effect of budget goal clarity in budgetary inaccuracy

2019 ◽  
Vol 6 (3) ◽  
pp. 11-17 ◽  
Author(s):  
I Gusti Ayu Dewi Indira Sari ◽  
A.A.N.B. Dwirandra
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Organizational Commitment ◽  
Test Data ◽  
Logistic Regression Analysis ◽  
Sampling Method ◽  
Binary Logistic Regression ◽  
Binary Logistic Regression Analysis ◽  
Goal Clarity ◽  
Negative Effect

In term of designing activity and budgeting for organization, the goal of this research is to explore and understand the effects of budget goal clarity on the inaccuracy of budgeting that moderate by organizational commitment and worker motivation. Population of research is all department under the postgraduate program of Udayana University. Samples are choosing by total sampling method and data that collected should meet with pre-request of assumption test.  Data were analyzed by Binary Logistic Regression Analysis. The result of this research showed that: (1) budget goal clarity is negative significant effect the budgeting unaccuracy; (2) organizational commitment are increased the negative effect of budgeting goals on  budget unaccuracy; (3) worked motivation increased the negative effect of the clarity of budgeting on budgeting unaccuracy.

The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries

2014 ◽  
pp. 55-77
Author(s):  
Tatiana Mazza ◽  
Stefano Azzali
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Internal Control ◽  
Service Industry ◽  
Listed Companies ◽  
Internal Controls ◽  
Service Companies ◽  
Finance Industry ◽  
Material Weaknesses ◽  
Fixed Assets

This study analyzes the severity of Internal Control over Financial Reporting deficiencies (Deficiencies, Significant Deficiencies and Material Weaknesses) in a sample of Italian listed companies, in the period 2007- 2012. Using proprietary data the severity of the deficiencies is tested for account-specific, entity level and information technology controls and for industries (manufacturing and services vs finance industries). The results on ICD severity is compared with one of the most frequent ICD (Acc_Period End/Accounting Policies): for account-specific, ICD in revenues, purchase, fixed assets and intangible, loans and insurance are more severe while ICD in Inventory are less severe. Differences in ICD severity have been found in the characteristic account: ICD in loan and insurance for finance industry and ICD in revenue, purchase for manufacturing and service industry are more severe. Finally, we found that ICD in entity level and information technology controls are less severe than account specific ICD in all industries. However, the results on entity level and information technology deficiencies could also mean that the importance of these types of control are under-evaluated by the manufacturing and service companies.

Front-line thrombectomy for acute large-vessel occlusion with underlying severe intracranial stenosis: stent retriever versus contact aspiration

2020 ◽  
Vol 132 (4) ◽  
pp. 1202-1208 ◽  
Author(s):  
Dong-Hun Kang ◽  
Woong Yoon ◽  
Byung Hyun Baek ◽  
Seul Kee Kim ◽  
Yun Young Lee ◽  
...  
Keyword(s):  
Binary Logistic Regression ◽  
Stent Retriever ◽  
Large Vessel ◽  
Binary Logistic Regression Analysis ◽  
Large Vessel Occlusion ◽  
Front Line ◽  
Vessel Occlusion ◽  
Aspiration Thrombectomy ◽  
Atherosclerotic Stenosis ◽  
Antegrade Flow

OBJECTIVEThe optimal front-line thrombectomy choice for primary recanalization of a target artery remains unknown for patients with acute large-vessel occlusion (LVO) and an underlying intracranial atherosclerotic stenosis (ICAS). The authors aimed to compare procedural characteristics and outcomes between patients who received a stent-retriever thrombectomy (SRT) and patients who received a contact aspiration thrombectomy (CAT), as the front-line approach for treating LVO due to severe underlying ICAS.METHODSOne hundred thirty patients who presented with acute LVO and underlying severe ICAS at the occlusion site were included. Procedural characteristics and treatment outcomes were compared between patients treated with front-line SRT (n = 70) and those treated with front-line CAT (n = 60). The primary outcomes were the rate of switching to an alternative thrombectomy technique, time from groin puncture to initial reperfusion, and duration of the procedure. Initial reperfusion was defined as revealing the underlying culprit stenosis with an antegrade flow after thrombectomy.RESULTSThe rate of switching to an alternative thrombectomy after failure of the front-line technique was significantly higher in the CAT group than in the SRT group (40% vs 4.3%; OR 2.543, 95% CI 1.893–3.417, p < 0.001). The median time from puncture to initial reperfusion (17 vs 31 minutes, p < 0.001) and procedure duration (39 vs 75.5 minutes, p < 0.001) were significantly shorter in the SRT group than in the CAT group. In the binary logistic regression analysis, a longer time from puncture to initial reperfusion was an independent predictor of a 90-day poor (modified Rankin Scale score 3–6) functional outcome (per 1-minute increase; OR 1.029, 95% CI 1.008–1.050, p = 0.006).CONCLUSIONSThe authors’ results suggest that SRT may be more effective than CAT for identifying underlying culprit stenosis and therefore considered the optimal front-line thrombectomy technique in acute stroke patients with LVO and severe underlying ICAS.

THE FUTURE OF CORPORATE REPORTING REFLECTIONS ON THE CRITICAL QUESTION OF THE NECESSITY OF FORWARD-THINKING PHILOSOPHY AND CULTURE OF REPORTING WORLDWIDE

2018 ◽  
Vol 28 (5) ◽  
pp. 1455-1466
Author(s):  
Hristina Oreshkova
Keyword(s):  
Financial Reporting ◽  
Biological Diversity ◽  
Radical Change ◽  
Green Economy ◽  
Critical Question ◽  
Corporate Reporting ◽  
Global Problems ◽  
The Future ◽  
Strategic Goals

Over the most recent decades corporate reporting has proved to be essential to achieving the strategic goals of humankinds and the ever-increasing necessity of truthful information and transparency. Corporate reporting is a socially significant process and practice. The quality of corporate reporting reflects the degree of relevance of the manner enterprises and businesses communicate with the surrounding world and environment (natural or industrial) and millions of people concerned – societies, present and future generations, employees, workers, and many other people, and other living beings. On most authoritative international scientific forums – symposia, conferences, congresses, assemblies, summit meetings and events, conducted in Europe and worldwide, it is pompously declared that corporate reporting should provide useful and reliable information both financial and non-financial one. The responsibilities of accountability and stewardship seem out to be of great importance to the fulfillment of the strategic goals of our centuries.The belief of the author is that the simultaneous analysis of the global problems challenging humankinds such as climate changes, destruction of biological diversity on the Planet, the matter of the necessity of actions of creating Green Ethics and Green Economy worldwide, the increasing need for combined and well-coordinated efforts in the combat supporting the eradication of poverty globally, and the relevance of corporate reporting to solving these unique problems the mankind is facing, would highlight and confirm their intricate interrelation (the key aim of the present research), consequently rendering the debate on the future of corporate reporting more meaningful and constructive. The debate would most probably promote the standpoint we personally maintain, which is also endorsed by an increasing number of supporters in Europe and around the world, implying in particular that apart from a process of unification and reduction of essential differences in the international financial reporting, what is also necessary is the radical change in the philosophy and culture of corporate reporting and presentation. Undeniably, it includes revealing of the financial state and the substantial effects and impacts of the businesses operating activities in a straightforward manner, as complete insights and understanding of the broader and far-reaching goals to which the corporate reporting must be subordinated – at present and in the long-lasting future.

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