Advanced Search Results For "FINANCIAL statements"
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Biodiversity on the balance sheet.
Publication Type: Editorial & Opinion
Source(s): Nature ecology & evolution [Nat Ecol Evol] 2023 Sep; Vol. 7 (9), pp. 1333.
Does greater access to employees with information technology capability improve financial reporting quality?
Publication Type: Academic Journal
Source(s): Contemporary Accounting Research. Fall2023, Vol. 40 Issue 3, p2071-2105. 35p.
Abstract: Résumé: Est‐ce que l'accès accru à des employés compétents en technologies de l'information améliore la qualité de la communication financière? Alors que les technologies de l'information (TI) jouent un rôle essentiel en matière d'information financièr...
Non-Audit Services in Audit Committee Interlocked Firms, Financial Reporting Quality, and Future Performance.
Publication Type: Academic Journal
Source(s): Journal of Accounting, Auditing & Finance. Oct2023, Vol. 38 Issue 4, p804-832. 29p. 7 Charts, 3 Graphs.
Abstract: We investigate whether board-interlocked firms via an audit committee (AC) board member exhibit correlated non-audit service (NAS) purchases, and whether financial reporting quality and future firm performance vary with the amount of correlated NAS pur...
Toward a general equilibrium theory of financial reporting.
Publication Type: Academic Journal
Source(s): Contemporary Accounting Research. Fall2023, Vol. 40 Issue 3, p1521-1544. 24p.
Abstract: Résumé: Vers une théorie de l'équilibre général de l'information financière Les auteurs présentent un modèle dans lequel la capacité d'investissement est réaffectée en réponse à des chocs agrégés et examinent les effets d'équilibre général qui en résul...
Does supplemental private health insurance incentivize household risky financial asset investment? Evidence from the China Household Financial Survey.
Publication Type: Academic Journal
Source(s): International journal of health economics and management [Int J Health Econ Manag] 2022 Dec; Vol. 22 (4), pp. 369-421. Date of Electronic Publication: 2022 Mar 31.
Abstract: Private health insurance (PHI) is considered a supplement to public medical insurance schemes in China. To the extent that PHI coverage may offset background risk by decreasing medical expenditure risk, it may also incentivize risky financial behaviors...
Impacto da Pandemia nas Provisões para Perdas dos Cinco Maiores Bancos Listados no Brasil, Bolsa, Balcão.
Publication Type: Academic Journal
Source(s): Revista FSA. Oct2023, Vol. 20 Issue 10, p113-130. 18p.
Abstract: A pesquisa procura demonstrar as alterações ocorridas nas perdas estimadas em créditos de liquidação duvidosa (PECLD) dos cinco maiores bancos listados na Bolsa de Valores Brasileira antes e após a Pandemia da Covid-19. A metodologia utilizada foi a pe...
Net worth poverty and adult health.
Publication Type: Academic Journal
Source(s): Social science & medicine (1982) [Soc Sci Med] 2023 Feb; Vol. 318, pp. 115614. Date of Electronic Publication: 2022 Dec 22.
Abstract: This study broadens the traditional focus on income as the primary measure of economic deprivation by providing the first analysis of wealth deprivation, or net worth poverty (NWP), and adult health. Net worth poverty-having wealth (assets minus debts)...
The Effect of Current Ratio and Receivable Turnover On Profitability (Study of PT X Financial Reports for the 2016-2021 period).
Publication Type: Academic Journal
Source(s): Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Sep2023, Vol. 4 Issue 4, p577-591. 15p.
Abstract: The aim of this research is to determine and analyze: (1) Current Ratio (2) Receivable Turnover; (3) Profitability; and (4) The influence of Current Ratio and Receivable Turnover on Profitability at PT. X Period 2016-2021, both simultaneously and parti...
Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction.
Publication Type: Academic Journal
Source(s): PloS one [PLoS One] 2023 Jan 17; Vol. 18 (1), pp. e0280384. Date of Electronic Publication: 2023 Jan 17 (Print Publication: 2023).
Abstract: The aim of this article is to answer the question whether the unreliability of the Altman bankruptcy prediction model may be caused by manipulations in financial statements. Our study was carried out on a group of 369 bankrupt Polish companies, with th...
Strategic Use of Volume of Financial Items in 10-K Reports.
Publication Type: Academic Journal
Source(s): Journal of Accounting, Auditing & Finance. Jul2023, Vol. 38 Issue 3, p542-571. 30p. 14 Charts, 1 Graph.
Abstract: We investigate whether firms limit the volume of financial items in annual reports (including the financial statements and footnotes) to obfuscate poor future firm performance, and how investors react to this reduced volume. We estimate abnormal volume...