Factors Affecting the Financial Reporting Practices on the Internet of Companies Listed on the Saudi Stock Exchange (An Empirical Study)

2009 ◽  
Vol 23 (2) ◽  
pp. 193-254
Author(s):  
Tawfeek Al-Khyal
Keyword(s):  
Empirical Study ◽  
Financial Reporting ◽  
Stock Exchange ◽  
The Internet ◽  
Factors Affecting ◽  
Reporting Practices

Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable

2021 ◽  
Vol 5 (4) ◽  
pp. 01-12
Author(s):  
Andalia Andalia ◽  
Amiruddin Amiruddin ◽  
Grace T. Pontoh
Keyword(s):  
Regression Analysis ◽  
Financial Reporting ◽  
Internal Control ◽  
Sampling Method ◽  
Stock Exchange ◽  
Jel Classification ◽  
Fraudulent Financial Reporting ◽  
Factors Affecting ◽  
Effect Of Pressure ◽  
Analysis Technique

Objective - This study aims to examine and analyze the effect of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial reporting with independent commissioners as the moderating variable. Methodology/Technique - The object of this research is all companies listed on the Indonesian Stock Exchange during 2019. The research sample was obtained through purposive sampling method and resulted in 215 companies. The analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA). Findings - The results show that pressure, opportunity, rationalization, ability and arrogance had a significant effect on fraudulent financial reporting. The results of the moderation regression analysis show that independent commissioners moderate the effect of pressure and arrogance on fraudulent financial reporting. Meanwhile, independent commissioners did not moderate opportunities, rationalization, and capacity for fraudulent financial reporting. Novelty - This research contributes to the pentagon fraud theory, which proves that the elements contained in this theory can be used as a basis for analyzing fraud committed by companies, and contributing to the company so that the company's internal control is improved and the presence of an independent board of commissioners is not only a fulfillment of the company's internal control. regulations made by the IDX. Type of Paper: Empirical. JEL Classification: G32, M21, M41, M42. Keywords: Pressure; Opportunities; Rationalization; Arrogance; Fraudulent Financial Reporting Reference to this paper should be made as follows: Andalia; Amiruddin; Pontoh, G.T. (2021). Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable, Accounting and Finance Review, 5(4): 01 – 12. https://doi.org/10.35609/afr.2021.5.4(1)

Factors Affecting Timeliness of Financial Reporting Firm Listed in Indonesia Stock Exchange

2021 ◽  
Author(s):  
Meiryani Meiryani ◽  
Erick Fernando ◽  
Titik Indrawati ◽  
Erna Bernadetta S. sitanggan ◽  
Clarissa Nathania Suprijanto
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Factors Affecting

Financial Factors Affecting Price-to-Earnings Ratios in Canada

2021 ◽  
Vol 6 (2) ◽  
pp. 43-61
Author(s):  
Natalia Popa Antalovschi ◽  
Raymond A. K. Cox
Keyword(s):  
Financial Reporting ◽  
Stock Prices ◽  
Stock Exchange ◽  
Fiscal Year ◽  
Unique Contribution ◽  
Policy And Practice ◽  
Factors Affecting ◽  
Financial Factors ◽  
Natural Logarithm ◽  
Forward Price

Purpose: The purpose of this study is to ascertain which financial factors affect the price-to-earnings ratios of Canadian firms. Methodology: A sample of 578 Canadian firms, across 11 industries, listed on the Toronto Stock Exchange during 2011 to 2018 is examined. Stock prices and financial statements accounts data is collected from S & P Capital IQ. We compute 27 financial factors to use as independent variables to regress on the price-to-earnings ratio dependent variables employing the Statistical Package for Social Sciences (SPSS) utilizing the software program’s forced, forward, and backward selection methods. Robustness tests are conducted using alternative dates (after the fiscal year end) to discover which model of financial factors best explains the forward price-to-earnings ratio as well as other statistical methods such as analysis of variance. Results: We find a unique model for each of the 3 models based on the forward price-to-earnings ratio date. The financial factors that explain each of the dates after the end of the fiscal year (1 month, 2 months, and 3 months) are the 4 variables: net profit margin, return on investment, total asset turnover, and the natural logarithm of the total assets. For model 3 (1 month after fiscal year end), in addition to the previous 4 factors, the dividends per share is part of the regression equation. All 3 models have strong statistically significant results at an alpha level of one percent. Further, industry effects are deduced and presented. Unique contribution to theory, policy, and practice: The results are unique to a Canadian sample of firms post- International Financial Reporting Standards (IFRS) adoption. Companies can utilize the empirical findings to manage their financial performance to maximize their price-to-earnings ratio. A product of a firm’s higher price-to-earnings ratio is a lower cost of capital which expands the corporation’s investment opportunities. Investors can apply this research to develop investment strategies hinged on price-to-earnings ratios to augment investment returns.

scholarly journals FAKTOR-FAKTOR PELAPORAN KEUANGAN BERBASIS WEBSITE DENGAN MODEL REGRESI LOGISTIK

2019 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Wenny Anggeresia Ginting ◽  
Munawarah - Munawarah ◽  
Siti Dini
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Research Data ◽  
The Internet ◽  
Company Size ◽  
Business Networks ◽  
Size Variable ◽  
Auditor Reputation

This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange (IDX) 2016. The testing of research data using logistic regression analysis. The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm size variable did not affect non-financial companies listed on the Indonesia Stock Exchange. Opportunities for non-financial companies that implement IFR are greater than companies that do not implement IFR, this reason supports that the existence of the internet through IFR has been widely used to expand business networks in each business entity through the company's website compared to companies that have not implemented it.

scholarly journals Factors influencing disclosure practices in emerging markets: Case of the gulf countries

2014 ◽  
Vol 11 (4) ◽  
pp. 250-257 ◽  
Author(s):  
Nermeen Shehata
Keyword(s):  
Financial Reporting ◽  
North Africa ◽  
Future Research ◽  
Corporate Disclosure ◽  
Factors Affecting ◽  
Reporting Practices ◽  
Gcc Countries ◽  
Gulf Countries ◽  
Enforcement Mechanisms ◽  
The Impact

The paper focuses on one homogeneous group of countries in the Middle East North Africa Region, the Gulf Cooperation Council (GCC) countries, which provides an opportunity to better understand the environment and context, and help shape future research. The purpose of this paper is to provide an analysis of three factors affecting corporate disclosure practices in the GCC countries including: economy, capital markets, and laws and enforcement mechanisms. Several recommendations that would help improve disclosure and financial reporting practices in the GCC are presented. Accounting researchers, especially those with interests in disclosure and financial reporting issues, should take into account the impact of the previous factors while designing their empirical research and reporting its findings

scholarly journals Earning Management AND International Financial Reporting Standard (IFRS) Implementation Process: Empirical Study

2020 ◽  
Vol 9 (2) ◽  
pp. 603
Author(s):  
Omar Alhawatmeh
Keyword(s):  
Empirical Study ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Implementation Process ◽  
Listed Companies ◽  
Earning Management ◽  
Reporting Standard ◽  
International Financial Reporting Standard ◽  
Amman Stock Exchange ◽  
Jones Model

This research came for studying the implementation IFRSs and its impact on earning management in Jordan .The data onto analysis will be the  listed companies of Amman Stock Exchange (ASE) for period is from 2001-2018, and to find value earning management (EM), we used modified Jones model .the result shows the implementation IFRS have negatively effects on earning management.

scholarly journals The Effect of Ratio, Issuance of Stocks and Auditors’ Quality toward the Timeliness of Financial Reporting on the Internet by Consumer Goods Sector Companies in Indonesia

2015 ◽  
Vol 6 (3) ◽  
pp. 439 ◽  
Author(s):  
Lidiyawati Lidiyawati ◽  
Ratih Wulandari
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Consumer Goods ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
The Internet ◽  
Analysis Method ◽  
Auditor Quality

This study was conducted to analyze the factors that affect the timeliness of financial reporting on the Internet in the Consumer Goods sector companies listed in Indonesia Stock Exchange (IDX). Variables used were leverage, profitability, size of company, the issuance of stock and the quality of auditors. Data analysis method used was logistic regression at the 0.05 level. The data used were secondary data and using sample Consumer Goods companies listed in the Indonesia Stock Exchange in 2010-2012. This study tested the effect of variable leverage, profitability, firm size, auditor quality stocks, and the timeliness of financial reporting on the Internet. The results obtained from these tests support the timeliness of audit quality of financial reporting on theInternet. However, other variables such as leverage, profitability, firm size, stock issuance did not support the timeliness of financial reporting on the Internet.

Internet financial reporting in an emerging economy: evidence from Jordan

2014 ◽  
Vol 4 (2) ◽  
pp. 158-174 ◽  
Author(s):  
Munther T. Momany ◽  
Husam-Aldin N. Al-Malkawi ◽  
Ebrahim A. Mahdy
Keyword(s):  
Financial Reporting ◽  
Web Sites ◽  
Web Site ◽  
Stock Exchange ◽  
Emerging Economy ◽  
Nonparametric Tests ◽  
Current Paper ◽  
The Internet ◽  
Content Type ◽  
The Status

Purpose – The purpose of this paper is to examine the status of financial reporting on the internet by companies operating in an emerging economy, namely Jordan. Design/methodology/approach – The paper surveys 127 companies listed in the first market of Amman Stock Exchange (ASE) for the year ended 2008/2009. The primary sources of the data used in this study are the global and the Jordanian electronic web sites. The paper employs descriptive statistics and nonparametric tests to explore the internet financial reporting (IFR) practices among Jordanian companies. Findings – The results show that 87 Jordanian companies (69 percent) possess web sites with about 51 percent (44 of the 87) include financial reports and 32 out of 44 companies (about 73 percent) disseminate all their financial information on their web sites. The paper also finds that the extent of disclosure of the corporate financial and nonfinancial information on the ASE web site is statistically different form the companies’ web sites. Furthermore, the current paper reveals that some firm-specific characteristics such as firm size; financial leverage, age, and ownership concentration may distinguish those companies who engage in IFR from their counterparts. Finally, the results suggest that the financial sector is more advanced in terms of using the internet to disseminate information when compared to the industrial and services sectors. Originality/value – In the context of Jordan, there is limited number of studies attempted to address corporate financial reporting on the internet. Therefore, the present study makes significant contribution to the existing body of knowledge by shedding more light on the status of financial disclosure on the internet by companies operating in an emerging economy like Jordan. Also, the current paper explores the extent of corporate information disclosed on both the official web site of ASE and companies’ web sites.

Sign in / Sign up

Export Citation Format

Share Document