scholarly journals The Effect of Information Content of Integrated Business Reports on the Credit Decision Making at Jordanian Commercial Banks

2018 ◽  
Vol 11 (6) ◽  
pp. 226
Author(s):  
Hasan Mahmoud Al-Shatnawi ◽  
Ahmad Adnan Abo Al-Haija
Keyword(s):  
Decision Making ◽  
Information Content ◽  
Commercial Banks ◽  
Financial Information ◽  
Financial Disclosure ◽  
Anova Analysis ◽  
Arithmetic Means ◽  
Accounting Disclosure ◽  
Financial Reports ◽  
One Way Anova

The current paper tested the effect of the information content of integrated business reports in enabling credit officers at Jordanian commercial banks to assess the company’s capability to create value, and the effect of the so mentioned on credit decision making in the Jordanian environment. To achieve this objective, the researcher presented one of Jordanian companies’ financial reports through a proper comprehensive questionnaire, distributed over a sample of credit officers at Jordanian commercial banks, through three alternatives of accounting disclosure which include: traditional financial reports that express financial disclosure only, traditional financial reports in addition to non-financial information in the form of separated reports, and then integrated business reports (consolidated financial and non-financial information). The number of the analyzed questionnaires was 95. Arithmetic means, standard deviations, Simple Liner Regression analysis and One Way ANOVA analysis have been applied to test the research hypotheses and achieve its objectives. The results showed that there is an effect for the disclosure of (only financial information through traditional financial reports, non-financial information through separated reports, and consolidated financial and non-financial information through integrated business reports) in order to take the decision of credit at Jordanian commercial banks. The research also showed that there are significant differences between the variables of the decision of granting loans according to the three disclosure alternatives. It is noted that the information content of the integrated business reports had the greatest effect than the other two alternatives on the decision of granting credit.

scholarly journals Increasing the usefulness of farm financial information and management

2015 ◽  
Vol 10 (3) ◽  
pp. 227-242 ◽  
Author(s):  
Abdel K. Halabi ◽  
Brendan Carroll
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Farm Management ◽  
Financial Information ◽  
Business Owner ◽  
Financial Reports ◽  
Content Type ◽  
To Come ◽  
Accounting Reports ◽  
Practical Implications

Purpose – The purpose of this paper is to examine how farm management and farm accounting may be improved from the accountant’s perspective. Design/methodology/approach – There has been a dearth of qualitative studies examining accountant’s attitudes to financial reports. This study therefore interviews 13 rural accountants regarding their opinions on the usefulness of financial information they provide to farmers, and what types of financial information could aid farm management. Findings – Accountants generally agree that the present financial reports provided to farmers are of little decision-making value, since they are made for the purposes of compliance. In response, the accountants suggest a number of management accounting reports can better aid farmers. Practical implications – Accountants are important to the success of farms, yet in-depth responses have not previously been sought on the reports that accountants produce for farmers. This research provides accountants’ opinions on how reports could be more useful for farmers and how more focused management accounting reports can assist decision-making. Originality/value – The qualitative approach used in this research provides a fresh and richer perspective on the usefulness of accounting to farm management. Interviewing the adviser rather than the business owner is relatively uncommon in agricultural organisations. The interviews have allowed the thoughts and concerns of accountants to come to light in a manner not previously achieved in organisational studies which relate farming and accounting.

scholarly journals The mediating role of accounting disclosure in the influence of AIS on decision-making: A structural equation model

2021 ◽  
Vol 10 (2, special issue) ◽  
pp. 204-215
Author(s):  
Adel Qatawneh ◽  
Ayman Bader
Keyword(s):  
Decision Making ◽  
Structural Equation Model ◽  
Commercial Banks ◽  
Structural Equation ◽  
Accounting Information ◽  
Equation Model ◽  
Financial Data ◽  
Accounting Disclosure ◽  
Mediating Role

The current study aims to investigate the influence of accounting information system (AIS) elements, including human resources, physical resources, and financial data, in delivering the organization to a suitable decision-making process through the mediating role of well-built accounting disclosure. The study applies its model to the commercial banks listed in the Jordanian market at the end of 2019. A quantitative approach was adopted and a questionnaire was applied on 171 financial managers and accounting department heads within 21 commercial banks in Jordan. Based on the results of a structural equation model, the main hypothesis was accepted referring to the positive influence of AIS elements of human resource, physical resource, and financial data on organizational decision-making that is attributed to accounting disclosure within commercial banks in Jordan. These results show the importance of AIS in decision-making and encourage companies to adopt modern AIS in order to help them improve the quality of accounting information. The study recommended focusing on increasing skills and knowledge of accounting and financial managers within banks on the multiple ways of benefitting from AIS applications, this can include holding conferences, seminars, and workshops.

scholarly journals Apakah Leverage, Ukuran Perusahaan dan Masa Jabatan Direksi Mempengaruhi Kualitas Laporan Keuangan Bank Umum Syariah?

2019 ◽  
Vol 2 (02) ◽  
pp. 121
Author(s):  
Indriyana Puspitosari
Keyword(s):  
Decision Making ◽  
Data Processing ◽  
Firm Size ◽  
Commercial Banks ◽  
Financial Statements ◽  
Islamic Banks ◽  
Financial Reports ◽  
Observation Period

financial statements have an important role for stakeholders to be able to provide information for decision making. Therefore, managers are required to be able to prepare quality financial reports. Financial statements are declared qualified if they meet the qualitative quality of financial statements. In this study trying to show the effect of leverage, firm size and tenure of directors on the quality of financial statements. The object of this study is in Islamic banks in Indonesia. The research sample consisted of 11 Islamic commercial banks with an observation period in 2013-2017. From the results of data processing, the results show that the leverage variable cannot affect the quality of islamic banks financial statements, while firm size and director tenure have a significant effect on the quality of financial statements

scholarly journals Efficiency for Whom?: The Effect of Efficiency on Indonesian Islamic Commercial Bank’s Deposit Return

2018 ◽  
Vol 3 (2) ◽  
pp. 43
Author(s):  
Firdha Rahmiyanti
Keyword(s):  
Commercial Bank ◽  
Commercial Banks ◽  
Annual Report ◽  
Secondary Data ◽  
Financial Information ◽  
Islamic Banking ◽  
Financial Reports ◽  
For Profit ◽  
Positive Effect

The main purpose of this paper is to examine the compliance of efficiency and deposit return in Indonesian Islamic commercial bank. The Sample includes an annual panel from 2005 to 2014. The data collected during the period 2005-2014 based on the annual report of Islamic banking that financial information is available. This research exclusively focus on commercial Islamic banking. To account for profit persistence, we apply a GMM technique to a panel secondary data which obtained from audited financial reports of 12 Indonesian Islamic Commercial banks in existence as at the end of 2015. The result of this study is that an efficiency on Islamic Commercial Bank’s Deposit has a positive effect on deposit return.

Impact of Adopting IFRS in Ghana

2016 ◽  
pp. 191-230
Author(s):  
Ben K. Agyei-Mensah
Keyword(s):  
Internal Control ◽  
Financial Information ◽  
Annual Reports ◽  
Disclosure Quality ◽  
Accounting Disclosure ◽  
Financial Reports ◽  
Listed Firms ◽  
Control Information ◽  
Forward Looking

This chapter reports on the impact of the adoption of IFRS in Ghana. It first traced the history of accounting standards in Ghana and the reason for the adoption of IFRS in 2007. One of the key issues that IFRS talk about is the disclosure of financial and non financial information in corporate financial reports. Hence this chapter provides evidence on the extent of disclosures, the quality of the disclosures and the determinants of the disclosures. The disclosure of financial ratios, forward-looking information and internal control information in corporate annual reports were extensively studied and findings reported in this chapter. The results of the quality of financial information disclosure mean of 76.80% (pre adoption) and 87.09% (post adoption) for the two years indicate that the quality of financial reports has improved significantly after adopting IFRSs. The findings thus confirms that the implementation of IFRSs generally reinforce accounting disclosure quality. However, the low levels of other disclosures (accounting ratio disclosure quality 6.64%, level of disclosure 60%; forward looking information 35%; internal control information 42%) by listed firms in Ghana do not support signaling theory which suggests that firms with good performance will wish to signal their quality to investors, hence are more likely to disclose their performance by disclosing more voluntary information. It is therefore important for the SEC and The Ghana Stock Exchange to do more by enforcing adherence to the corporate code of corporate governance.

scholarly journals PERAN PERGURAN TINGGI : MENINGKATKAN KOMPETENSI PENGELOLA KOPERASI MELALUI COMPETENCY BASED TRAINING

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
R. Rosiyana Dewi ◽  
Hexana Sri Lastanti ◽  
Sofie Sofie ◽  
Murtanto Murtanto
Keyword(s):  
Decision Making ◽  
Community Service ◽  
Financial Reporting ◽  
Professional Practice ◽  
Health And Safety ◽  
Financial Information ◽  
Business Activity ◽  
Journal Entry ◽  
Financial Reports ◽  
Competency Based

Cooperatives is a business activity has many benefits for the welfare of the community, especially its members, and can indirectly improve the nation's economy. Accounting records and tax calculations are required so that the financial information they convey can be used in decision making. Community Service (Pengabdian Kepada Masyarakat) conducted by Trisakti University's Faculty of Economics and Business in collaboration with the PusKop KWU Army (AD) which was held for 4 days at the Campus F FEB of Trisakti University, on 27-30 August 2018, with 46 participants. Activities in the form of competency-based training include 7 units material of junior accounting technician competencies, namely professional practice in work, occupational health and safety, journal entry processing, general ledger processing, financial reporting, and computerized accounting. It also provided material on taxation. The results of this activity are very helpful for management and employees of cooperatives in presenting quality cooperative financial reports as a form of accountability of cooperative managers to their members. The results of this competency-based training received very good ratings from participants of this competency-based training.

scholarly journals Disclosure of Financial Statements and Its Effect on Investor’s Decision Making in Jordanian Commercial Banks

2018 ◽  
Vol 10 (2) ◽  
pp. 20
Author(s):  
Isam Saleh ◽  
Nawaf Alghusain
Keyword(s):  
Decision Making ◽  
Commercial Banks ◽  
Positive Relationship ◽  
Investment Decisions ◽  
Financial Statements ◽  
Financial Information ◽  
Due Diligence ◽  
Adequate Care

This study aims to examine the effect of financial information on investors decision making in commercial banks in Jordan. A questionnaire was adopted to address attitudes of professionals such as managers, analysts and investors and to identify to which degree the financial information was used in taking investment decisions. The results revealed a weak positive relationship between investment decisions and financial information that were provided by commercial banks in Jordan to the investors. This study recommended that adequate care and due diligence should be maintained in preparation of financial statements to avoid faulty investment decisions.

Applying the Multi-Criteria Decision Making Model for Ranking Commercial Banks: The Case of Vietnam

2019 ◽  
pp. 125-133
Author(s):  
Duong Truong Thi Thuy ◽  
Anh Pham Thi Hoang
Keyword(s):  
Decision Making ◽  
Commercial Banks ◽  
Decision Model ◽  
Business Models ◽  
Multi Criteria Decision Making ◽  
Ideal Solution ◽  
Topsis Method ◽  
Decision Making Model

Banking has always played an important role in the economy because of its effects on individuals as well as on the economy. In the process of renovation and modernization of the country, the system of commercial banks has changed dramatically. Business models and services have become more diversified. Therefore, the performance of commercial banks is always attracting the attention of managers, supervisors, banks and customers. Bank ranking can be viewed as a multi-criteria decision model. This article uses the technique for order of preference by similarity to ideal solution (TOPSIS) method to rank some commercial banks in Vietnam.

The Information Content of Royalty Income

2004 ◽  
Vol 18 (1) ◽  
pp. 1-12 ◽  
Author(s):  
Feng Gu ◽  
Baruch Lev
Keyword(s):  
Information Content ◽  
Intangible Assets ◽  
High Tech ◽  
Patent Licensing ◽  
Financial Reports ◽  
Quarter Century ◽  
Steep Increase ◽  
The Past ◽  
Corporate Growth

The rise of intangible assets in size and contribution to corporate growth over the past quarter century was accompanied by a steep increase in the rate and scope of patenting. Consequently, many patent-rich companies, particularly in the science-based and high-tech industries, are extensively engaged in the licensing and sale of patents. We examine various valuation and disclosure aspects of the outcome of patent licensing—royalty income. Our findings indicate the following: (1) royalty income is highly relevant to securities valuation, (2) the intensity of royalty income provides investors with an important signal about the quality and prospects of firms' R&D expenditures, and (3) a substantial number of companies engaged in patent licensing do not disclose royalty income in financial reports.

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