Articles with "financial statements" as a keyword



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Financial health and management practices: a multi-year cross country analysis of PLCs

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Published in 2018 at "Journal of Financial Crime"

DOI: 10.1108/jfc-01-2017-0002

Abstract: The purpose of this study is to examine the relationship between financial strength or condition and managerial practices in preparing financial statements of public limited companies. The objectives of this study are threefold – to… read more here.

Keywords: study; financial statements; management; financial strength ... See more keywords
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The Perceptions of Cooperative Management on the Understanding of Financial Statements to the Punctuality in Conducting the Annual Members

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Published in 2018 at "Journal of Functional Analysis"

DOI: 10.11648/j.jfa.20180603.11

Abstract: The research carries out the examintaion of the influence of cooperative management perceptions based on the understanding of financial statements towards the punctuality in conducting the Annual Members Meeting in Tangerang’s area. This research was… read more here.

Keywords: research; cooperative management; understanding financial; financial statements ... See more keywords
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Dataset of companies’ profitability, government debt, financial statements' key indicators and earnings in an emerging market: Developing a panel and time series database of value-added tax rate increase impacts

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Published in 2023 at "F1000Research"

DOI: 10.12688/f1000research.132949.1

Abstract: Company profitability is a crucial indicator that can be used for developing and sustaining trust in accounting information and, thus, inefficient capital markets. Companies with good financial statements' key indicators have a more extensive customer… read more here.

Keywords: time series; key indicators; tax; financial statements ... See more keywords
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Factors Influencing the Presentation of Fraudulent Financial Reporting in Indonesia

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Published in 2018 at "Journal of Advanced Research in Law and Economics"

DOI: 10.14505//jarle.v9.1(31).31

Abstract: This study examines the factors that influence the preparation and presentation of fraudulent financial statements basing on the fraud triangle theory. The purpose of this research is to examine and analyze the influences of financial… read more here.

Keywords: fraudulent financial; financial statements; presentation fraudulent; influencing presentation ... See more keywords
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Fraud Detection in Financial Statements Applying Benford's Law with Monte Carlo Simulation

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Published in 2019 at "Acta Oeconomica"

DOI: 10.1556/032.2019.69.2.4

Abstract: Benford's Law is a useful tool for detecting fraud in financial statements. In this paper we test the financial item named ‘Work performed by the undertaking for its own purpose and capitalised’ applying this tool.… read more here.

Keywords: second digit; benford; financial statements; benford law ... See more keywords
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Management of financial statements auditing in the Visegrad Group countries

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Published in 2020 at "Problems and perspectives in management"

DOI: 10.21511/ppm.18(1).2020.01

Abstract: This paper aims at comparing the management perspectives with the audit conditions in the Visegrad Group (V4) countries (the Czech Republic, the Slovak Republic, Poland, and Hungary) in the following areas: legislation governing the auditing,… read more here.

Keywords: management financial; visegrad group; financial statements; management ... See more keywords