Users of the financial statements

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

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

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

This survey studies the relationship between the impact of political costs on companies with high free cash flow and low growth opportunity. In this survey, company's assets, sales, income and number of employees are estimated.

6p kelseynguyen 26-05-2020 15 1   Download

The purpose of this study is to explore the views of independent external auditors, financial statements’ preparers and financial statements’ users regarding the general responsibilities of auditors with a focus on their responsibility for fraud detection.

12p kelseynguyen 26-05-2020 23 1   Download

The research aims at identifying the determinants of audit expectation gap between the auditors and the users of financial statements in the Kingdom of Bahrain. This issue is noticed in many frauds or errors or illegal matters by the general public after every scam whether Enron and WorldCom from United States or Satyam and Punjab National Bank from India or Tesco and BHS from United Kingdom or Mobily from Kingdom of Saudi Arabia.

13p vimadrid2711 18-12-2019 21 0   Download

Chapter 6 - Financial reporting and analysis. This chapter introduces the objectives and qualitative aspects of financial information. It demonstrates how much more useful classified financial statements are than simple financial statements in presenting information to statement users. This chapter also includes an introduction to financial statement analysis.

107p shiwo_ding8 29-06-2019 11 0   Download

Chapter 1 - Uses of accounting information and the financial statements. Chapter 1 explores the nature and environment of accounting, with special emphasis on the users and uses of accounting information. It introduces the four basic financial statements, the concept of accounting measurement, and the effects of business transactions on financial position. This chapter concludes with a discussion of ethical considerations in accounting and a supplement entitled "How to Read an Annual Report."

94p shiwo_ding8 29-06-2019 46 1   Download