Reporting financial performance

This study is to determine impacts of the dynamics of digital transformation as a strategic choice of banks on their performance under constant changes of technology, notably financial technologies and relatively stable market conditions such as macroeconomic policies, legal framework and industry structure. A sample of 23 Listed Commercial Banks in Vietnam was used that is based on the availability of ICT readiness index as a measure for the banks’ initial stages to prepare for digital transformation journey.

10p dathienlang1012 03-05-2024 2 0   Download

In current conditions of entrepreneurship development, the role of audit committees in verifying companies’ financial and economic activities is increasing, which can be more efficient by using supply chain strategy in organization. The authors aim to attract the attention of external auditors to the work performed by the company’s inspectors as third parties.

7p longtimenosee10 26-04-2024 2 1   Download

The article examines how firm leverage affects firm performance in the context of high and low agency costs. It explores the agency theory’s proposition that loans can mitigate the agency problem between shareholders and managers while potentially exacerbating the problem between shareholders and lenders. The study employed a mixed-methods approach, combining qualitative and quantitative methods. Secondary data from financial reports in Finn Pro and other sources was collected.

16p longtimenosee09 08-04-2024 4 2   Download

Corporate Social Responsibility (CSR) disclosure and financial performances are reported annually by companies whose shares are listed on the Indonesia Stock Exchange. The purpose of this study was to analyze the effect of CSR disclosure on the financial performance of extractive companies listed on the Indonesia Stock Exchange. Moreover, we also examined the effect of those companies’ CSR on the Human Development Index (HDI). Data used in the study were originated from 10 companies' annual reports and financial reports for the years 2008-2017.

8p longtimenosee06 27-03-2024 5 2   Download

The purpose of this study is to evaluate, compare and rank the overall efficiency based on the annual reports of companies in Malaysia stock market by using Data Envelopment Analysis (DEA). The analysis is carried out on 15 government-linked companies (GLCs) where cross-sectional data between periods of 2013 to 2017 were evaluated. Three efficiency input were considered including return on assets, return on equity and tobin’s q where the outcome or outputs were profitability.

5p longtimenosee04 06-03-2024 2 1   Download

Ebook "Comparative issues in local government accounting" aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance.

274p tuongnhuoclan 28-11-2023 7 5   Download

Ebook "Six sigma financial tracking and reporting: Measuring project performance and P&L impact" to evolve and become more and more engrained in the business, it is harder and harder to track the impact of savings on a project by project basis. Especially when you have more than one project concentrating on different functional areas, through the use of case studies, worked out examples, and benchmarking techniques.

477p tuongnhuoclan 28-11-2023 7 4   Download

Part 1 of ebook "Financial accounting: An international approach" provides readers with contents including: the framework of financial reporting; financial position and financial performance; preparation of financial statements; how to record transactions and prepare financial statements for a single enterprise;...

286p tuongnhuoclan 27-11-2023 6 5   Download

Part 1 of ebook "CIMA’S official study system: Financial accounting and tax principles (Paper P7, 2006 edition)" provides readers with contents including: principles of business taxation – introduction; direct taxes on an entity’s profits and gains; indirect taxes and employee taxation; administration of taxation; international taxation; taxation in financial statements; the IASC and the standard-setting process; regulatory framework; the role of the external auditor;...

347p tuongnhuoclan 27-11-2023 11 4   Download

Continued part 1, part 2 of ebook "Fundamental accounting principles (20th edition)" provides readers with contents including: long-term liabilities; investments and international operations; reporting the statement of cash flows; analysis of financial statements; managerial accounting concepts and principles; job order cost accounting; process cost accounting; cost allocation and performance measurement; cost-volume-profi t analysis;...

628p tuongnhuoclan 27-11-2023 8 4   Download

Continued part 1, part 2 of ebook "The Routledge companion to accounting and risk" provides readers with contents including: management accounting and risk; risk monitoring; supporting decision-making under uncertainty; risk and performance management; incorporating risk considerations into planning and control systems; risk reporting to the board of directors; monitoring shariah non-compliance risk in islamic banking institutions;...

194p mocthanhdao0210 19-11-2023 6 4   Download

Part 1 of ebook "Audit and accounting guide: Construction contractors" provides readers with contents including: industry background; accounting for performance of construction-type contracts; accounting for and reporting investments in construction joint ventures; financial reporting by affiliated entities; other accounting considerations; financial statement presentation; auditing within the construction industry; controls in the construction industry; planning the audit, assessing and responding to audit risk, and additional auditing considerations;...

151p mocthanhdao0210 20-11-2023 7 5   Download

Continued part 1, part 2 of ebook "The end of accounting and the path forward for investors and managers" provides readers with contents including: what really matters to investors (and managers); strategic resources and consequences report; practical matters; investors’ operating instructions; advocacy needed; property and casualty insurance;...

148p mocthanhdao0210 19-11-2023 6 4   Download

Part 1 of ebook "Managing the transition to IFRS-based financial reporting: A practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with, IFRS" provides readers with contents including: understanding the framework of performing a transition to IFRS-based financial reporting; international financial reporting in context; the conceptual framework of IFRS, accounting policies and the presentation of financial statements; IFRS 1 first-time adoption of IFRS;...

96p mocthanhdao0210 19-11-2023 8 5   Download

Part 1 of ebook "Auditing: A business risk approach (6th edition)" provides readers with contents including: auditing - integral to the economy; corporate governance, audit standards; understanding and meeting ethical expectations; audit risk and a client's business risk; audit evidence - a framework; internal control over financial reporting; performing an integrated audit; computerized systems - risks, controls, and opportunities; auditing for fraud;...

404p mocthanhdao0210 19-11-2023 5 4   Download

Ebook "Audit risk alert: General accounting and auditing developments (2017/18)" helps you plan and perform your audits and can be used by an entity's internal management to identify issues significant to the industry. It also provides information to assist you in achieving a more robust understanding of the business, economic, and regulatory environments in which your clients operate.

97p mocthanhdao0210 19-11-2023 8 5   Download

Part 1 book "Financial management of the veterinary practice" includes content: Foundational elements of financial management and reporting standards, the revenue cycle, controlling expenses, assessing financial performance, ratios and benchmarking.

100p oursky08 06-11-2023 4 4   Download

Ebook "Introduction to accounting" reflects the recent developments in financial reporting, and in particular the impact of some of the most important accounting standards published since the second edition. Detailed discussion of FRS3 Reporting financial performance and FRS10 Goodwill and intangible fixed assets have contributed to the increase in the size of the chapter on Company Accounts, making it the largest chapter in the book.

552p loivantrinh 29-10-2023 5 4   Download

The paper mainly analyzes the relationship between financial performance of a firm and its environmental responsibility based on extant literature review, in order to clarify ‘whethe achieving environmental sustainability brings more profit for a firm or not’.

4p vipierre 02-10-2023 3 2   Download

Continued part 1, part 2 of ebook "Accounting for hospitality, tourism and leisure (Second edition)" provides readers with contents including: management accounting and internal reports; costing a product or service; pricing a product or service; accounting for contribution; planning and budgeting; standard costing and flexible budgeting; accounting for capital investment decisions; financial assessment and analysis; interpretation and assessment of financial information; spreadsheet applications in accounting;...

239p lytamnguyet 04-08-2023 6 3   Download