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Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms
Beasley, Mark S.; Carcello, Joseph V.; Hermanson, Dana R.; … - 2000
This paper provides insight into financial statement fraud instances investigated during the late 1980s through the … governance differences between fraud companies and no-fraud benchmarks on an industry-by-industry basis. The fraud techniques … misappropriations most common in financial-services firms. For each of these three industries, the sample fraud companies have very weak …
Persistent link: https://www.econbiz.de/10009459089
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Innovation in Governance: The Case of the Fiji Nursing & Associates Credit Union
Kumar, Nirmala D.; Pathak, Raghuvar D.; Van Gramberg, … - 2007
One of the reasons for the success of Fiji Nursing and Associates Credit Union (FNACU) was through innovation in governance by making amendments to the Credit Union Act to allow for expansion of their membership to paramedics and minors. Cooperatives including credit unions have played a...
Persistent link: https://www.econbiz.de/10009437790
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Using shareholder analysis as a control measure to verify treasury transactions
Basson, Shawn - 2010
ENGLISH ABSTRACT: Market capitalisation is a measure of size and prestige for various JSE listed companies. Changes in the Companies Act in relation to the capital maintenance provided companies the opportunity to repurchase their own shares. South Africa’s legislation is different to those of...
Persistent link: https://www.econbiz.de/10009442112
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Evaluering van twee groepe dubbelgenoteerde maatskappye, wat op die JSE Sekuriteitebeurs van Suid-Afrika genoteer is, vir suksesvolle omskakeling na internasionale finansiele versl...
Smith, Heidi Helette - 2005
The fact that investors increasingly invest in companies from another country thanthe investor himself and the consequential globalisation of capital markets, resultedin the European Parliament and Council (EP) accepting Regulation No. 1606/2002during 2002. The consequence of the regulation was...
Persistent link: https://www.econbiz.de/10009442224
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What shareholder information on the shareholder spread is disclosed in the financial statements of JSE listed entities in accordance with listing requirements of the JSE?
Madubela, Albert Dingalethu - 2011
The study was undertaken to determine whether companies listed on the Johannesburg Stock Exchange disclose shareholder spread in line with the available statutes such as the JSE Listing Requirements. Further, the study explored the closing balances for group, company, trusts, subsidiaries, and...
Persistent link: https://www.econbiz.de/10009442246
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An investigation of the number of shares reported by JSE-listed companies and the effect on the net asset value or tangible net asset value ratio disclosed in annual reports for th...
Jaffar, Yacoob - 2011
In the absence of clear accounting guidelines, the closing number of shares reported in the company annual report is not always equivalent to the closing balance of the group shares.The closing balance of the number of shares of 111 companies listed on the Johannesburg Stock Exchange, for the...
Persistent link: https://www.econbiz.de/10009442248
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Az eredménykategóriák alkalmasságaa vállalkozás gazdasági teljesítményének értékeléséhez
Alvincz, Jozsef; Kiss, Arpad - 2010
Nyolc mezőgazdasági vállalkozás utóbbi hat évben közzétett éves beszámolója, valamint a jogi szabályozás vizsgálata alapján megállapítható, hogy elméleti és gyakorlati szempontból is van különbség a számviteli és a pénzügyi eredménykategóriák között. A...
Persistent link: https://www.econbiz.de/10009446971
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Audit committee accounting expertise and changes in financial reporting quality
Rich, Kevin T. - 2009
x, 84 p. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number.
Persistent link: https://www.econbiz.de/10009447422
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Accounting for intangible investments
Wyatt, A.; Abernethy, M. - 2008
The traditional categorisation of expenditures evident in many firms’ charts of accounts and financial statements does not identify and measure expenditures on intangible investment separately from tangible investment and operating expenditures. This contrasts with the accounting for tangible...
Persistent link: https://www.econbiz.de/10009448242
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The determinants of forward-looking information in annual reports of UAE companies
Aljifri, Khaled; Hussainey, Khaled - 2007
PurposeTo empirically explore empirically the underlying factors that may affect the extent to which forward-looking information is disclosed.MethodologyThis study uses a list of forward-looking keywords to demonstrate the differences, if any, in the level of disclosure among firms and between...
Persistent link: https://www.econbiz.de/10009465824