Non-financial companies

This paper investigates the effect of the board quality on risk reporting in specific social and cultural context of Saudi Arabia for a sample of 423 company-year observations over the period 2015-2018. The paper utilizes a comprehensive risk reporting index and self-constructed index of board quality to measure the main variables. Using pooled OLS regression models, our results suggest that there is a positive and significant relationship between the quality of the board of directors and risk reporting in Saudi non-financial firms.

7p longtimenosee06 27-03-2024 5 1   Download

The growth of Fast-Moving Consumer Goods - FMCG requires businesses to be more attentive and concerned about the role of the non-financial information disclosure to meet a competitive advantage and enhance long-term development. This research identifies factors that can affect the non-financial information level of the FMCG companies listed in Vietnam Stock Market. The results show that profitability ratio, business size, independent auditing firms and the number of members of board of directors have a positive impact on the company's nonfinancial information disclosure level.

12p nhanchienthien 25-07-2023 8 5   Download

The paper has used a combination of qualitative and quantitative research methods through a survey of 113 experienced auditors and SPSS software to conduct statistical description of fraud risk indicators (red flags) and effectively audit procedures to identify frauds related to inventory items in preparing financial statements of non-financial companies listed on the Vietnam’s stock market.

8p vihassoplattner 07-01-2022 15 1   Download

Chapter 10 - Standard costs and variances. This chapter extends our study of management control by explaining how standard costs are used by managers to control costs. It demonstrates how to compute direct materials, direct labor, and variable overhead variances. The chapter also defines some nonfinancial performance measures that are frequently used by companies.

19p lovebychance05 16-06-2021 7 1   Download

The research, based upon data collected from 273 enterprises, uses the Theory of Planned Behavior (TPB) to identify and estimate the degree to which factors the ability to apply IFRS in listed nonfinancial enterprises has been affected.

13p trinhthamhodang11 04-05-2021 20 3   Download

This chapter extends our study of management control by explaining how standard costs are used by managers to control costs. It demonstrates how to compute direct materials, direct labor, and variable overhead variances. The chapter also defines some nonfinancial performance measures that are frequently used by companies.

41p tradaviahe15 23-02-2021 19 2   Download

This research examines the determinants that affect the dividend payout ratio of 156 listed companies in the Vietnamese security market during 2009 and 2014. This study considered the influences of ten independent variables including free cash flow, sales growth, company size, financial leverage, profitability and liquidity.

11p hieutinhcotu 19-06-2017 46 1   Download

This chapter extends our study of management control by explaining how standard costs are used by managers to control costs. It demonstrates how to compute direct materials, direct labor, and variable overhead variances. The chapter also defines some nonfinancial performance measures that are frequently used by companies.

109p nomoney13 04-05-2017 34 2   Download

This chapter extends our study of management control by explaining how standard costs are used by managers to control costs. It demonstrates how to compute direct materials, direct labor, and variable overhead variances. The chapter also defines some nonfinancial performance measures that are frequently used by companies.

24p tangtuy10 04-05-2016 45 2   Download

There are different ways of managing credit risks for different companies: for financial institutions the mechanisms of handling credit risk issues are mainly embedded in various credit derivatives, while for non-financial companies those are mostly involved in the legibly formulated contract terms. At the same time, however, we are observing erasing the conceptual distinctions between financial and nonfinancial companies due to the same more competitive environment and globalization processes. ...

60p hoangphiyeah1tv 18-04-2013 66 4   Download

This book shows how the principles of finance can be used by executives to enhance the value of their companies. Dr. Weaver had been a senior executive in finance at Hershey Foods for twenty years through 1998, when he joined the Finance Department at Lehigh University. For the past ten years as a director of the Financial Management Association, he has organized and directed a program linking financial principles to financial practices. These full-day sessions focused on the interaction between financial theories and real world practices.

360p haiduong_1 03-04-2013 72 17   Download

This is a book for businesspeople. All decisions in a business organization are made in accordance with how they will affect the organization’s financial performance and future financial health. Whether your background is in marketing, manufacturing, distribution, research and development, or the current technologies, you need financial knowledge and skills if you are to really understand your company’s decision-making, financial, and overall management processes.

321p haiduong_1 03-04-2013 78 22   Download

This is a book for businesspeople. All decisions in a business organization are made in accordance with how they will affect the organization’s financial performance and future financial health. Whether your background is marketing, manufacturing, distribution, research and development, or the current technologies, you need financial knowledge and skills if you are to really understand your company’s decision-making, financial, and overall management processes.

299p haiduong_1 03-04-2013 55 7   Download

This is a book for businesspeople. All decisions in a business organization are made in accordance with how they will affect the organization’s financial performance and future financial health. Whether your background is marketing, manufacturing, distribution, research and development, or the current technologies, you need financial knowledge and skills if you are to really understand your company’s decision-making, financial, and overall management processes.

0p bimap_5 28-12-2012 67 7   Download

This book is directed toward the businessperson who must have financial and accounting knowledge but has not had formal training in finance or accounting — perhaps a newly promoted middle manager or a marketing manager of a small company who must know some basic finance concepts. The entrepreneur or sole proprietor also needs this knowledge; he or she may have brilliant product ideas, but not the slightest idea about financing.

305p vigro23 29-08-2012 89 25   Download

CHAPTER 20 Measuring Long-Run and Nonfinancial Organizational Performance After completing this chapter, you should be able to answer the following questions: Why should company management focus on long-run performance?Why is a vision statement so important to a firm?

30p mama15 30-09-2010 82 7   Download