Financial statements’ users

The paper aims to estimate the effect of financial statement reliability on listed firms’ performance in Vietnam, particularly on the Ho Chi Minh City Stock Exchange, from 2015 to 2022. Reliability is a crthe listedattribute of information quality in financial statements, and by using the quantitative method (feasible generalized least squares – FGLS), the findings show that reliability positively affects listed firms’ performance with a confidence interval of 95%.

10p leminhvu111 07-06-2024 1 0   Download

Typical business plans include type of business; statement of purpose; executive summary; business/industry description; market; product and production; management/personnel; and financial specifics. This edition also contains a business plan template and two fictional business plans — all of which can aid users in developing business plans of their own. Also featured is a listing of organizations, agencies, and consultants; a glossary of small business terms; and an updated bibliography.

346p vimeyers 29-05-2024 4 2   Download

This paper aims to analyze the influence of the financial reporting framework based on supply chain management on the process of forming the auditor's report. The process of developing financial statements is proceeding along the path of maximum informatization of these statements. Current users requirements are not always met by existing accounting and reporting standards. The capabilities inherent in the fair presentation framework push the boundaries of any standards, allowing the preparer to fill the financial statements with relevant information.

6p longtimenosee06 27-03-2024 4 2   Download

This study examines supply chain power in the context of real earnings management. Accrualbased models are often used to examine the motives of managers in conducting discretionary accruals. Discretionary accruals by managers has a very broad impact and may mislead users of financial statements. This study analyses and examines the effect of company profitability on discretionary accruals, especially in emerging markets in Indonesia.

11p longtimenosee04 06-03-2024 4 0   Download

The application of accounting standards is a necessary measure to ensure transparency and properly explain the information which is presented on the financial statements. When an enterprise applies accounting standards, that will help the users who use the information on the financial statements to make the right decision.

8p vimarillynhewson 02-01-2024 7 2   Download

Continued part 1, part 2 of ebook "Is fair value fair?: Financial reporting from an international perspective" provides readers with contents including: IAS and the users of financial statements; fair value accounting; capita selecta - external financial reporting and law; external financial reporting and new-economy companies; international financial reporting by governments;...

201p tuongnhuoclan 27-11-2023 7 4   Download

Part 1 of ebook "Using accounting and financial information: Analyzing, forecasting, and decision making" provides readers with contents including: Chapter 1 - Users of accounting and financial information; Chapter 2 - Corporate financial statements; Chapter 3 - Accrual and deferral timing differences; Chapter 4 - Financial statement analysis;...

75p mocthanhdao0210 19-11-2023 6 4   Download

Continued part 1, part 2 of ebook "Accounting in a business context" provides readers with contents including: fixed assets and depreciation; final accounts, partnerships and companies; financial statement analysis; internal users and internal information; planning and control; cost behaviour and cost-volume-profit analysis; accounting for overheads and products costs;...

200p mocthanhdao0210 20-11-2023 6 4   Download

Continued part 1, part 2 of ebook "Accounting in a business context (Second edition)" provides readers with contents including: cash flow statements; financial statement analysis; internal users and internal information; planning and control; cost behaviour and cost-volume-profit analysis; accounting for overheads and product costs; accounting for decision making - when there are no resource constraints; accounting for decision making - resource constraints and decisions which are mutually exclusive;...

210p mocthanhdao0210 19-11-2023 9 4   Download

Ebook "Accountants’handbook - Volume one: Financial accounting and general topics" is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information.

1058p loivantrinh 29-10-2023 4 3   Download

Ebook "Accounting in a business context" written specifically with the needs of Business Studies and other non-accounting students in mind. It retains the same approach as the first edition by building from definitions through to a clear understanding of accounting statements and their usefulness and uses in decision making. As was the case in the first edition, the book is broadly based around the needs of users of accounting information.

426p loivantrinh 29-10-2023 13 4   Download

Ebook "Financial reporting & analysis: Using financial accounting information" teaches financial accounting from both the user’s and the preparer’s perspective. It includes the language and the preparation of financial statements. Reliance is placed on actual annual reports, 10-Ks, and proxy statements. Sufficient background material is included, facilitating its use for students who do not have prior courses in accounting or finance.

643p loivantrinh 29-10-2023 12 4   Download

Earnings management is the act of corporate to adjust financial reports to present positive earnings, positive profit growth and gain positive predictive analysis from report through accounting techniques. The financial statements are of great value to all users in decision making and the smoothing earnings will affect the quality of accounting information presented on the reports. Therefore, the research on earnings management is important to information users, attracting attention from the global academic community

8p nhanchienthien 25-07-2023 6 4   Download

Chapter 1 - Introducing accounting in business. After you have read this chapter you should be able to: Explain the purpose and importance of accounting; identify users and uses of, and opportunities in, accounting; explain why ethics are crucial to accounting; explain generally accepted accounting principles and define and apply several accounting principles.

12p runordie9 27-09-2022 10 3   Download

Lecture Introduction to Business: Lesson 43. The main topics covered in this lesson include: accounting period, income statement, accounting vs. book keeping, accounting information system, financial accounting and managerial accounting, accounting vs. auditing, users of financial information,...

11p alucardhellsing 30-04-2022 18 1   Download

The research also indicates that although information released by financial statement based on fair value is useful for investors’ decision making, it is not the only source of helpful information. Also, it is stated that information accuracy and financial market typical features are the two major difficulties in the application of fair value accounting into Vietnam context.

13p huyetthienthan 23-11-2021 19 0   Download

. Independent audit firms can contribute to the quality improvement of financial information by providing financial statements audit service that enables interested users to access the reliable and reliable financial information. However, financial statements audit service quality in Vietnam is still a controversial matters. Therefore, This research arms to provide readers with an objective view on current financial statement audit service quality in Vietnam.

10p huyetthienthan 23-11-2021 16 0   Download

Lecture Principles of financial accounting - Chapter 1: Accounting in Action. After studying this section will help you understand: identify the use and users of accounting and the objective of financial reporting; compare different forms of business organizations and explain how Canadian accounting standards apply to these organizations,...

37p diepchilang 26-08-2021 21 3   Download

Chapter 10 - Corporate governance, notes to the financial statements, and other disclosures. After reading this chapter, you should be able to answer the following questions: Are the explanatory notes an integral part of the financial statements? Do the notes provide detailed disclosure needed by users wishing to gain a full understanding of the financial statements? What are the kinds of significant accounting policies that are explained in the notes?...

22p larachdumlanat122 28-11-2020 13 0   Download

After studying this chapter, you should be able to: understand how firms create value and manage performance, understand how users use information about performance to make decisions, understand the concept of and be able to assess quality of earnings/information,...

63p koxih_kothogmih6 22-09-2020 18 0   Download