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Combined Algorithm for Detection of Manipulation in Financial Statements
Pustylnick, Igor - 2009
This paper identifies several approaches to detection of manipulation in financial statements and creates a combined practical approach, which uses each of the existing algorithms in the complement manner to the others. It also introduces new P-Score formula, which in conjunction with Altman...
Persistent link: https://www.econbiz.de/10013158712
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Analysis of Corporate Financial Statements as a Tool of Financial Management in Modern Conditions
Krylov, Sergey - 2023
management in modern conditions, which is based on the concept of compromise between risk and profitability, is characterized by … financial statements should include the calculation and analysis of financial ratios of risk and profitability according to its … actual performance, evaluation of their relationship, adjusting the values of financial risk and profitability (if necessary …
Persistent link: https://www.econbiz.de/10014349893
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Non-audit services and financial reporting quality : evidence from 1978 - 1980
Koh, Kevin; Rajgopal, Shivaram; Srinivasan, Suraj - 2011 - Rev.
We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80 Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors...
Persistent link: https://www.econbiz.de/10009241457
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A Framework for Environmental Reporting Through Financial Statements
Mongrut, Samuel A. - 2010
Since the 1990's there have been several proposals worldwide concerning environmental reporting, but few of them are related to environmental reporting through financial statements. Nowadays there is still a need for a proposal that encompasses key environmental concepts, underlying principles,...
Persistent link: https://www.econbiz.de/10013138134
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Research on Impact of Financial Restatement on Firm Value in Chinese Listed Firms
Ma, Chen - 2011
We examine the association between financial restatement and firm value, based on a sample of firms that restated financial statement in Chinese listed firms between January 2005 and December 2009. Using Tobin's Q as a proxy for firm value in the end of restatement year, we find firm value in...
Persistent link: https://www.econbiz.de/10013123402
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Misrepresentation of Financial Statements : An Accounting Fraud Case from Turkey
Ilter, Cenap - 2012
Purpose – The objective of this paper is to show to the public in general and auditors in particular that in the absence of control there is always a risk of fraud. Fraud can be in various forms. Larceny may be the most obvious case of fraud, but fraud may be done in many other ways too....
Persistent link: https://www.econbiz.de/10013096779
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Bridging Gap between IAS 1 and IASB Conceptual Framework on Users of Financial Statements
Kampanje, Brian Phiri - 2013
International Accounting Standard (IAS) 1 – Presentation of Financial Statements contradicts International Accounting Standards Board (IASB) Conceptual Framework on the users of financial statements. IASB Conceptual Framework is superior to all international accounting standards and clearly...
Persistent link: https://www.econbiz.de/10013087599
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Legal Expertise on Corporate Audit Committees and Financial Reporting Quality
Krishnan, Jayanthi - 2014
Recent trends in corporate board composition indicate an increase in the appointment of directors with legal expertise. Using two financial reporting quality measures, accruals quality and discretionary accruals, we find – for a sample of Russell 1000 firms in 2003 and 2005 – that the...
Persistent link: https://www.econbiz.de/10013067441
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Do Life Cycles Affect Financial Reporting Quality? Evidence from Emerging Market
Can, Gökberk - 2020
introduction, growth, mature, shake-out, and decline, respectively. The findings for small profit and discretionary accruals are …
Persistent link: https://www.econbiz.de/10012842514
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Financial Statement Comparability and the Efficiency of Acquisition Decisions
Chen, Ciao-Wei - 2018
This study examines whether acquirers make better acquisition decisions when target firms' financial statements exhibit greater comparability with industry peer firms. We predict and find that acquirers make more profitable acquisition decisions when target firms' financial statements are more...
Persistent link: https://www.econbiz.de/10012938653