Corporate social responsibility and financial statement comparability: Evidence from China
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DOI: 10.1002/csr.1890
Abstract: This study examines the association between corporate social responsibility (CSR) performance and financial statement comparability. We use a sample of 7,462 firm‐year observations from firms listed on China's stock exchanges from 2007 to 2016 and… read more here.
Keywords: financial statement; social responsibility; corporate social; statement comparability ... See more keywords
Financial statement change and equity risk
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DOI: 10.1002/rfe.1069
Abstract: While financial statement analysis is a rich tool, there is no widely used holistic measure of the amount of change in corporate financial statements. Statistical decomposition analysis has been employed as an index of the… read more here.
Keywords: change; change equity; statement change; risk ... See more keywords
Auditor benchmarking of client disclosures
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DOI: 10.1007/s11142-019-09490-3
Abstract: We examine auditors’ disclosure benchmarking, which we define as auditors’ acquisition of nonclient financial statement information for the purpose of evaluating a client’s financial statement information. Employing a novel dataset that captures auditors’ access of… read more here.
Keywords: disclosure benchmarking; benchmarking client; client disclosures; auditor benchmarking ... See more keywords
Financial statement presentation of discontinued operations: Determinants and consequences
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DOI: 10.1016/j.adiac.2020.100472
Abstract: ABSTRACT US GAAP requires firms to separately report income from discontinued operations within the income statement. Current financial reporting guidance, however, allows managers to either aggregate or disaggregate operating income (or loss) and gain (or… read more here.
Keywords: presentation; presentation discontinued; discontinued operations; financial statement ... See more keywords
Detecting financial statement fraud through new fraud diamond model: the case of Indonesia
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DOI: 10.1108/jfc-06-2021-0118
Abstract: Purpose The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud. Design/methodology/approach The variables used to examine the factors consist of motivation, opportunity, personal… read more here.
Keywords: diamond model; statement fraud; new fraud; financial statement ... See more keywords
Detection of Financial Statement Fraud Using Deep Learning for Sustainable Development of Capital Markets under Information Asymmetry
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DOI: 10.3390/su13179879
Abstract: Information asymmetry is everywhere in financial status, financial information, and financial reports due to agency problems and thus may seriously jeopardize the sustainability of corporate operations and the proper functioning of capital markets. In this… read more here.
Keywords: financial statement; statement fraud; information; deep learning ... See more keywords
CFO Gender and Financial Statement Irregularities
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DOI: 10.5465/amj.2017.0713
Abstract: The increasing presence of women in upper echelon positions draws attention to the possible effects of executive gender on corporate decisions and actions. In this study, we formulate theory about ... read more here.
Keywords: gender financial; financial statement; cfo gender; statement irregularities ... See more keywords