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AN ALGORITHM FOR THE DETECTION OF REVENUE AND RETAINED EARNINGS MANIPULATION
Pustylnick, Igor - In: Accounting & Taxation 4 (2012) 2, pp. 95-105
the growth rates of P-Score and Z-score appears in financial statement data of companies involved in major financial fraud …. The paper examines firms that engaged in fraud in the late 1990’s through early 2000’s. The paper reports the results … fraud occurred. The findings imply that positive differences between the rates of growth suggest financial statement …
Persistent link: https://www.econbiz.de/10011205451
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DETECTION AND PREDICTION OF MANAGERIAL FRAUD IN THE FINANCIAL STATEMENTS OF TUNISIAN BANKS
Boumediene, Salem Lotfi - In: Accounting & Taxation 6 (2014) 2, pp. 1-10
This article models the detection and prediction of managerial fraud in the financial statements of Tunisian banks. The … results show that we can detect managerial fraud in the financial statements of Tunisian banks using performance ratios three …
Persistent link: https://www.econbiz.de/10011205474
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The Influence of Accounting Policies over the Entities’ Result
Ţinta, Alice Emilia - In: Annals of the University of Petrosani, Economics 13 (2013) 2, pp. 259-270
This article started from the idea that International Accounting and Financial Reporting Standards have had a major impact over the accounting world. Accounting laws of Continental Europe (especially France) centered on historical cost, are in opposition to IFRS towards fair value. If accounting...
Persistent link: https://www.econbiz.de/10011195780
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CONSTRUCTING A CASH BUDGET AND PROJECTING FINANCIAL STATEMENTS: AN EXERCISE OF SHORT-TERM FINANCIAL PLANNING FOR ENTREPRENEURS
Whited, Hsin-hui I.H. - In: Review of Business and Finance Studies 5 (2014) 1, pp. 99-112
This case presents a teaching tool that equips students with an essential skill of short-term financial planning for entrepreneurs. Short-term financial planning concentrates on a venture’s cash needs, the lifeblood of an entrepreneurial venture, so these ventures can better survive the...
Persistent link: https://www.econbiz.de/10011205506
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The Accounting Image of Public Entities from the Perspective of Suplliers-Users of Accounting Information Local Public Administration Sector
Georgiana, Ph.D Student Dragu Gabi - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1564-1569
According to position document no.11 “Economic and Monetary Union”, Romania has committed to report after the European System of Accounts ESA 95. The exploratory study was used to enframe the issue into the general context. The data was collected by means of empirical experiment.The purpose...
Persistent link: https://www.econbiz.de/10008855130
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Profitability and banks’ financial statements: new data flows and interpretation methods
Tutino, Franco; Bastianini, Guido - In: BANCARIA 12 (2010) December
The introduction of Ias/Ifrs caused a deep innovation in banks’ data flow and is also inspiring the accounting standard setters in sketching new and more complex interpretation methods. The profitability analysis demands a more accurate and detailed approach necessary to manage complex and...
Persistent link: https://www.econbiz.de/10008926989
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Italian banks’ profitability: improvement strategies, business models, constraints
Nicastro, Roberto; Tutino, Franco - In: BANCARIA 09 (2011) September
Italian banks profitability represents a focal point both for top management and supervisory authorities. It is strongly necessary to focus on: global revenues, assets composition and pricing policies; managing actively credit risk, rationalizing operating costs. Objectives can be achieved...
Persistent link: https://www.econbiz.de/10009325458
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The value-added statement: An appeal for standardisation
Arangies, G; Mlambo, Chipo; Hamman, W D; Steyn-Bruwer, B W - Volkswirtschaftliche Fakultät, … - 2008
economy is relevant, and this need should also be addressed. …
Persistent link: https://www.econbiz.de/10008684895
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Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis
Popovčić-Avrić, Snezana; Mizdraković, Vule; … - In: Journal of Central Banking Theory and Practice 2 (2013) 1, pp. 81-92
commercial banks, considering their importance for Serbian economy and their overall reputation. We have analysed financial …
Persistent link: https://www.econbiz.de/10010687469
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IFRS Adoption in Canada: An Empirical Analysis of the Impact on Financial Statements
Blanchette, Michel; Racicot, François-Éric; Sedzro, Komlan - Certified General Accountants Association of Canada - CGA - 2013
International Financial Reporting Standards (IFRS) has become the new dominant set of accounting standards; however the transition to the new regime may be fairly disruptive for users of financial statements as comparability and trend analysis may be impaired. The objective of this study is to...
Persistent link: https://www.econbiz.de/10010699681