financial information
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2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Suhaiza Ismail

Purpose The objective of this study is to examine the perceived usefulness of accrual accounting-based financial information for accountability and for supporting decision-making in public sector organisations. Design/methodology/approach A questionnaire survey adapted from Kober et al. (2010) was used to survey Malaysian Federal Government accountants to ascertain their views on the usefulness of accrual accounting information across 12 situations regarding accountability and decision-making. Mean scores and mean score ranking were computed on a total of 165 usable responses received. The independent t-test was conducted to investigate the differences in the perception between “accountants with” and the “accountants without” prior work experience in the private sector. Findings The study provides evidence that Malaysian Federal Government accountants consider accrual accounting information as very useful for decision-making. The three most important decision-usefulness indicators in the survey are “To assist in managing the department’s assets and liabilities”, “To assess cash flow needs of a department” and “For departmental resource allocation decisions”. The least useful accrual accounting information as perceived by the Malaysian public sector accountants is “To assist in discharging the department’s accountability obligations”. Originality/value The study provides valuable insights into the extent to which accrual accounting information is considered useful for accountability and decision-making, lending support to the Malaysian Government’s reform agenda of moving towards using accrual accounting in public sector organisations at the federal level.


2022 ◽  
Vol 18 (1) ◽  
pp. 1-25
Author(s):  
Alfiatul Maulida ◽  
Siti Sumartiah

The large number of people who avoid taxes has made the government look for effective and efficient alternatives to enforce an orderly and legally correct manner, namely by issuing the Law on the Disclosure of Financial Information. The Law on Financial Information Disclosure was published on 23 August 2017. Access to financial information for tax purposes includes access to receive and obtain financial information in the context of implementing the provisions of laws and regulations in the field of taxation and the implementation of international tax treaties. This study aims to analyze how much influence tax education can have on building tax awareness, to analyze how much the Financial Information Disclosure Act is known and understood by prospective taxpayers and taxpayers, and to analyze the effect of the Law on the Disclosure of Financial Information to make Personal Taxpayers. pay taxes orderly. The research method used is Path Analysis. Keywords: tax education, disclosure of financial information, tax compliance funds


Author(s):  
Thomas S. Robinson

AbstractIn recent American elections political candidates have actively emphasized features of their fundraising profiles when campaigning. Yet, surprisingly, we know comparatively little about how financial information affects vote choice specifically, whether effects differ across types of election, and how robust any effects are to other relevant political signals. Using a series of conjoint experiment designs, I compare the effects of campaigns’ financial profiles on vote choice across direct democratic and representative elections, randomizing subjects’ exposure to additional political cues. I find that while the financial profile of candidates can affect vote choice, these effects are drowned out by non-financial signals. In ballot initiative races, the explicit policy focus of the election appears to swamp any effect of financial information. This paper is the first to explore the comparative effects of financial disclosure across election type, contributing to our understanding of how different heuristics interact across electoral contexts.


2022 ◽  
pp. 90-115
Author(s):  
Estefanía Palazuelos ◽  
Paula San-Martín ◽  
Javier Montoya-del-Corte

The disclosure of non-financial information by companies in their annual reports is becoming increasingly important due to its interest for stakeholders' decision-making. This chapter aims to map research articles that have addressed the study of non-financial information in the last 20 years and have been published in journals indexed in the Web of Science (JCR) and Scopus (SJR) databases. The analyses carried out are described from a triple perspective: meta-perspective, content-based perspective, and methodological perspective. The main results obtained show the growing interest in research on non-financial information in terms of both quantity and quality of the publications. This study may be of interest to researchers, regulatory bodies, and other economic and social agents.


2022 ◽  
Vol 25 (1) ◽  
pp. 3-15
Author(s):  
María-Antonia García-Benau ◽  
Helena-María Bollas-Araya ◽  
Laura Sierra-García

The Directive 2014/95/EU imposes new requirements regarding the disclosure of non-financial information (NFI). The aim of this paper is to analyse the NFI disclosed by Spanish listed companies. This is a pioneering study in Spain, since it was conducted during the first year in which NFI disclosure was mandatory, according to the requirements of the Spanish adaptation of Directive. We determine whether decisions on NFI reporting adopted in this respect (i.e. to do so within the management report or as a separate sustainability report) depend on the company’s characteristics. In addition, we consider whether the content of such reports differs significantly. Findings show that some Spanish companies do not disclose mandatory NFI. Larger and more profitable companies, which belong to specific sectors and have a sustainability committee, are more likely to disclose this information in a sustainability report. The contents of management and sustainability reports present significant differences. La Directiva 2014/95/UE impone nuevos requisitos en cuanto a la divulgación de información no financiera (IFN). El objetivo de este trabajo es analizar la IFN divulgada por las empresas cotizadas españolas. Se trata de un estudio pionero en España, ya que se realizó durante el primer año en el que la divulgación de IFN era obligatoria, según los requisitos de la adaptación española a la mencionada Directiva. Determinamos si las decisiones sobre la presentación de la información no financiera adoptadas al respecto (es decir, hacerlo dentro del informe de gestión o como un informe de sostenibilidad independiente) dependen de las características de la empresa. Además, estudiamos si el contenido de dichos informes difiere significativamente. Los resultados muestran que algunas empresas españolas no divulgan la información no financiera obligatoria. Las empresas más grandes y rentables, que pertenecen a sectores específicos y que tienen un comité de sostenibilidad, son más propensas a divulgar esta información en un informe de sostenibilidad. Los contenidos de las memorias de gestión y de sostenibilidad presentan diferencias significativas.


2022 ◽  
pp. 652-684
Author(s):  
Nevzat Tetik ◽  
Ilhan Ilker Albulut

Financial literacy, in its shortest definition, is the ability of individuals to use money rationally. Today, young individuals' infrastructure and kits are not enough to understand finance and make the right decisions in the modern financial world. It is extremely essential for young university students to have sufficient financial literacy in order to have a high tendency to consume and to be individuals who will go into business life in the near future. In this study, the authors conduct a scale study to measure the financial literacy levels of undergraduate students and its relation to the digital environment in the 2020-2021 academic year. The scale consists of three factors under the headings of financial information, financial prudence, and borrowing attitude, and 20 sub-items. In the study, the authors also compare the financial literacy variable with sociodemographic, socioeconomic, and descriptive variables by using t-test and ANOVA analysis. The findings show that there are no significant differences among undergraduate students.


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