Virtual Enterprises' Accounting Difficulties

2011 ◽  
pp. 1185-1190
Author(s):  
Panayiotis Tahinakis ◽  
John Muylonakis ◽  
Nicolaos Protogeros ◽  
Dimitrios Ginoglou
Keyword(s):  
Capital Market ◽  
Virtual Enterprise ◽  
Accounting Information ◽  
Financial Information ◽  
Virtual Enterprises ◽  
Foreign Markets ◽  
Cultural Aspects ◽  
Accounting Recognition ◽  
The Capital Market

The growth and expansion of enterprises into foreign markets presuppose the aggregation of financial information that includes non homogeneous elements. The purpose of this article is to present several accounting difficulties deriving from the establishment of virtual enterprises and consequently, to set some relevant management and cultural aspects. Emphasis is, also, given to the analysis of the accounting recognition and measurement difficulties deriving from recording accounting information in a virtual enterprise. In conclusion, although there are accounting, as well as, auditing problems of defined, measured and disclosed in a such a type of business, its importance will increase as the capital market grows.

Virtual Enterprises' Accounting Difficulties

2011 ◽  
pp. 1827-1835
Author(s):  
Panayiotis Tahinakis ◽  
John Muylonakis ◽  
Nicolaos kProtogeros ◽  
Dimitrios Ginoglou
Keyword(s):  
Capital Market ◽  
Virtual Enterprise ◽  
Accounting Information ◽  
Financial Information ◽  
Virtual Enterprises ◽  
Foreign Markets ◽  
Cultural Aspects ◽  
Accounting Recognition ◽  
The Capital Market

The growth and expansion of enterprises into foreign markets presuppose the aggregation of financial information that includes non homogeneous elements. The purpose of this article is to present several accounting difficulties deriving from the establishment of virtual enterprises and consequently, to set some relevant management and cultural aspects. Emphasis is, also, given to the analysis of the accounting recognition and measurement difficulties deriving from recording accounting information in a virtual enterprise. In conclusion, although there are accounting, as well as, auditing problems of defined, measured and disclosed in a such a type of business, its importance will increase as the capital market grows.

scholarly journals Утицај рачуноводствених информација на одабир акција на тржишту капитала у Босни и Херцеговини // The impact of accounting information on share selection in the capital market in Bosnia and Herzegovina

2012 ◽  
Vol 10 (16) ◽  
pp. 247
Author(s):  
Миро Џакула
Keyword(s):  
Bosnia And Herzegovina ◽  
Capital Market ◽  
Accounting Information ◽  
Realistic Assessment ◽  
The Impact ◽  
A Share ◽  
The Capital Market

Резиме: Кључно питање које занима све инвеститоре, и велике и мале, јест како реално процијенити вриједности акција неког предузећа, те на темељу којих параметара одлучити треба ли продати или купити одређене акције. Међутим, нема поузданог начина да се тачно одреди потенцијална вриједност неке акције. Но, без обзира на то, уз помоћ неколико метода инвеститори прије улагања новца у било које предузеће математички покушавају израчунати колико је нека акција подцијењена или прецијењена.Summary: The key issue being of interest to all investors, both big and small ones, is how to make a realistic assessment of the value of some company’s shares and which parameters should be taken into account when making a decision whether to sell or buy certain shares. However, there is no reliable way of determining accurately the value of a share. Nevertheless, prior to investing money in any company, the investors can try, by applying some methods, to mathematically calculate whether the share concerned is undervalued or overvalued.

scholarly journals Accounting Information and Psychological Factors in Capital Market : Do these Affect the Investors’ Decisions to Invest?

2020 ◽  
Vol 10 (2) ◽  
pp. 335
Author(s):  
Nur Fitry Latief ◽  
Fitria Ayu Lestari Niu
Keyword(s):  
Decision Making ◽  
Capital Market ◽  
Psychological Factors ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Psychological Factor ◽  
Measurement Tool ◽  
Test Results ◽  
The Capital Market

This study aims to determine the effect of accounting information and psychological factors on investor decision to invest in the capital market. The data come from questionnaire with a Likert scale measurement tool. The object was the investors of PT MNC Sekuritas Manado who were respondents as many as 119 investors. Data analysis uses multiple linear regression analysis with SPSS Version 25. The results find that partially and simultaneous the accounting information and psychological factor had a positive and significant effect on investor decision. This shows that the increasing accounting information and psychological factors available will increasingly influence the decision making of investors. But from the partial t-test results, it was found that the accounting information had more influence than the psychological factor, it means that investors tend to be rational in making their investment decisions by using accounting information as consideration for their decision making. This study provides empirical evidence regarding the influence of accounting information and psychological factors on investors' decisions to invest in the capital market and give contributions to academics and researchers by supporting the theory and results of previous research on the same topic.

PENERAPAN ELEMEN-ELEMEN INTEGRATED REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

INFO ARTHA ◽  
2017 ◽  
Vol 3 ◽  
pp. 44-61 ◽  
Author(s):  
Nur Aisyah Kustiani
Keyword(s):  
Capital Market ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Information ◽  
Descriptive Statistics ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Environmental Liabilities ◽  
The Capital Market

This study aims to determine whether the required elements in the integrated reporting (IR) initiatedby the IIRC has been fulfilled by companies listed on the Indonesia Stock Exchange (BEI). This study is aquantitative study using descriptive statistics of score value of IR elements identified from the reportsand information published through the company 's financial statements, annual reports, sustainabilityreports, and the information presented in the company's website.The results show that, in general, the companies listed on the BEI has met an average of 50 % of therequired elements. It indicates that the companies listed on the Stock Exchange have voluntarily reportednecessary information including financial information and some non-financial information aboutcorporate social and environmental liabilities. This finding also indicates if the capital market authority

Institutional Investors on the Securities Market

2003 ◽  
pp. 95-101
Author(s):  
O. Khmyz
Keyword(s):  
Financial Crisis ◽  
Capital Market ◽  
Hedge Funds ◽  
Institutional Investors ◽  
Securities Market ◽  
Main Role ◽  
Investment Funds ◽  
Investment Process ◽  
The Capital Market

Acording to the author's opinion, institutional investors (from many participants of the capital market) play the main role, especially investment funds. They supply to small-sized investors special investment services, which allow them to participate in the investment process. However excessive institutialization and increasing number of hedge-funds may lead to financial crisis.

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