scholarly journals DETERMINAN TRANSPARANSI INFORMASI KEUANGAN DAERAH MELALUI E- GOVERNMENT PEMERINTAH DAERAH DI SUMATERA SELATAN

2017 ◽  
Vol 13 (2) ◽  
Author(s):  
Verawaty Verawaty
Keyword(s):  
Local Government ◽  
Positive Association ◽  
Financial Information ◽  
Debt Ratio ◽  
Information Transparency ◽  
Statistical Results

ABSTRACT The purpose of this study was to analyze the association of Local Own Source Revenue, General Allocation Fund, Special Allocation Fund, and Debt Ratio as the determinants of the Local Government Financial Information Transparency. The population was all local government in South Sumatra. The statistical results showed that only Local Own Source Revenue showed the positive association to Financial Information Transparency. The study implication recommends that the local government must improve the implementation of e-government in order to enhance accounting transparency that they present in the website.

Information publicity and transparency of budget process in the consolidated territorial communities of Lvivska oblast: estimation and ways of improvement

2019 ◽  
pp. 46-52
Author(s):  
Olha Zhabynets
Keyword(s):  
Personal Responsibility ◽  
Local Level ◽  
Financial Information ◽  
Reform Process ◽  
Budget Process ◽  
Timely Manner ◽  
Public Authorities ◽  
Information Transparency ◽  
Key Indicator ◽  
Disclosure Of Information

In the process of decentralization in Ukraine, the information transparency of the management becomes important, which implies the openness and accessibility of information for all members of society. It reflects the current and perspective states of the reform process. Decentralization means not only a transferring of powers, but also financial resources and responsibilities from public authorities to local authorities. So the information publicity and transparency of the budget process should become the key indicator to estimate the effectiveness of the management of the finances of the consolidated territorial communities (CTCs). The purpose of the article is to evaluate and propose ways to increase the information publicity and transparency of the budget process at the local level. The author analyzes the implementation of the requirements of the Ukrainian legislation about informational publicity and transparency of the budget process in the CTCs of Lvivska oblast established in 2015-2017 and shows positive and negative moments in displaying of financial information on CTCs’ sites. A number of measures are proposed to increase the information publicity and transparency of the budget process at the local level. The author considers that in order to ensure publicity and transparency of the budget process in the CTCs of Lvivska oblast it is necessary: to unify and maximally simplify the mechanism of access of CTCs’ members to financial information through the standardization of the procedure for disclosure of information about the budget process; to increase the personal responsibility of the heads of the CTCs for the lack of financial information that is due to be published on the site of communities; to continuously monitor the availability and updating of information about the budget process on the CTCs’ sites in order to respond in a timely manner to the appearance of possible negative trends; to take preventive measures with the use of appropriate sanctions (fine, removal from office, etc.) in cases of delaying the submission of actual financial information to the site of CTCs, the disclosure of information in its entirety, the discovery of unreliability of financial information or other manipulations with figures or financial documents filed on CTCs’ website.

scholarly journals PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET

2020 ◽  
Vol 6 (2) ◽  
pp. 157-172
Author(s):  
Priyastiwi Priyastiwi ◽  
Nunung Saputra
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Government Expenditure ◽  
Financial Statements ◽  
Financial Information ◽  
The Internet ◽  
Voluntary Reporting ◽  
Central Java ◽  
Per Capita ◽  
Local Government Expenditure

The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet.

scholarly journals Individual Debt Ratio as a Way of Assesing the Financial Conditions of Local Government Units

2021 ◽  
Vol XXIV (Special Issue 2) ◽  
pp. 35-46
Author(s):  
Tomasz Wolowiec ◽  
Sylwia Skrzypek-Ahmed ◽  
Grzegorz Gliszczynski
Keyword(s):  
Local Government ◽  
Debt Ratio ◽  
Financial Conditions

Information Systems Expenditures and Firm Value

2004 ◽  
pp. 29-42 ◽  
Author(s):  
Ram S. Sriram ◽  
Gopal V. Krishnan ◽  
Kam-Wah Lai
Keyword(s):  
Information System ◽  
Competitive Advantage ◽  
Financial Services ◽  
Firm Value ◽  
Value Relevance ◽  
Market Value ◽  
Positive Association ◽  
Financial Information ◽  
Services Sector ◽  
Financial Services Sector

This chapter examines the value relevance of disclosures about IT expenditures. Using information about the amount of consulting fees paid to the incumbent auditor by their clients for designing and developing a financial information system (FIS), the study examines whether there is an association between market value of equity and IT expenditures. Since the financial services industry is an intensive user of IT and often relies on IT as a source of competitive advantage, the study uses a sample of firms from the financial services sector. This chapter contributes to our understanding of the importance of disclosures about IT expenditures in assessment of firm value. The results show positive association between investments in IT and market value of equity. Overall, the findings support the notion that investors perceive investments in IT as value-relevant.

The impact of strategic deviance on analysts’ earnings forecasts: evidence from China

2019 ◽  
Vol 10 (3) ◽  
pp. 362-381
Author(s):  
Xiqiong He ◽  
Changping Yin
Keyword(s):  
Information Asymmetry ◽  
Corporate Strategy ◽  
Forecast Error ◽  
Environmental Uncertainty ◽  
Earnings Forecasts ◽  
Financial Information ◽  
Strategic Information ◽  
Content Type ◽  
Information Transparency ◽  
The Impact

Purpose The purpose of this paper is to explore the effect of firm’s deviant strategy on analysts’ earnings forecasts and further examine the effects of firm’s information transparency and environmental uncertainty on these relationships from information asymmetry perspective. Design/methodology/approach The sample includes listed firms on Shanghai and Shenzhen Stock Exchange during the period 2007-2013. Findings The results indicate that firms’ deviant strategies have effects on analysts’ earnings forecasts, in particular, firms with extreme strategies have less analysts following, larger forecast error and dispersion compared with firms following industry norms. Moreover, information transparency and environmental uncertainty have effects on the relationship between strategic deviance and analysts’ earnings forecasts. Practical implications The empirical results of this paper provide strong evidence that strategy information is an important source of information for analysts’ earnings forecasts, which shows that analysts should pay attention to not only financial information but also the strategic information, especially when the information is related to strategic choice. In addition, it is necessary for investors to focus on strategic information to have a better understanding on financial information of enterprises and make better investment decisions. Originality/value The findings of this study indicate that corporate strategic deviance has an effect on analysts’ earnings forecasting behavior. This study enriches research studies on corporate strategy and external stakeholders and complements related research on analysts’ earnings forecasts from strategic perspective and information asymmetry perspective.

Sign in / Sign up

Export Citation Format

Share Document