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Tytuł:
Analysis of selected elements of the financial statements as an element of the banks financial management
Autorzy:
Czuma - Imiołczyk, Lidia
Powiązania:
https://bibliotekanauki.pl/articles/1177337.pdf
Data publikacji:
2018
Wydawca:
Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:
Financial statements
analysis of financial statements
bank financial management
bank management
financial management
Opis:
The subject of consideration of the following are the most important issues related to the bank's financial management, with particular emphasis on the analysis and assessment of banks' financial activities. The Bank is a specific organization against which high requirements are placed, and the management of banking activities involves many challenges of a multi-faceted nature. The theoretical part focuses on issues related to the financial management of a banking enterprise, with particular emphasis on the role of financial statements in shaping the bank's operations. The empirical part contains an analysis of elements of the X bank financial report in 2013-2015.
Źródło:
World Scientific News; 2018, 104; 134-144
2392-2192
Pojawia się w:
World Scientific News
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Skutki wprowadzenia wartości godziwej do rachunkowości
The impact of introducing fair value to accounting
Autorzy:
Białas, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/1315991.pdf
Data publikacji:
2013-05-21
Wydawca:
Wyższa Szkoła Zarządzania i Bankowości w Krakowie
Tematy:
Fair Value
Accountency
financial statements
Opis:
Artykuł koncentruje się na wycenie składników bilansu według wartości godziwej. Wskazano w nim na wady i zalety tej metody wyceny. Ponadto zaproponowano wprowadzenie pewnych rozwiązań do aktualnie sporządzanych sprawozdań finansowych, które pomogłoby czytelnikom dokonywać właściwej oceny sytuacji finansowo-ekonomicznej danego podmiotu.
This article focuses on the valuation of the components of the balance sheet at fair value. It shows the advantages and disadvantages of this method of valuation. The article includes a proposal to introduce some solutions to the currently prepared financial statements, which would help the reader to make a proper assessment of the economic and financial situation of an organization.
Źródło:
Zeszyt Naukowy Wyższej Szkoły Zarządzania i Bankowości w Krakowie; 2013, 27; 99-113
2300-6285
Pojawia się w:
Zeszyt Naukowy Wyższej Szkoły Zarządzania i Bankowości w Krakowie
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Annual financial statements, the importance of other comprehensive income
Autorzy:
Warzocha, Grzegorz
Powiązania:
https://bibliotekanauki.pl/articles/949287.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
other comprehensive income
financial statements
financial reporting
Opis:
The objective of the research was to verify whether the financial information presented in other comprehensive income has a material impact on the statement of total comprehensive income and financial statements viewed as a whole. The research focused primarily on the presentation requirements defined by the International Accounting Standard IAS 1 Presentation of Financial Statements and study of the annual reports filed in 2014-2016 by the WIG 20 constituent companies listed on the Warsaw Stock Exchange. In order to assess whether the impact of the financial information reported in other comprehensive income is material, relevant concepts of materiality were applied. It was tentatively assumed that the financial information presented in other comprehensive statement will be material. The results of the conducted research study confirmed in general this assumption.
Źródło:
Financial Sciences. Nauki o Finansach; 2018, 23, 2; 90-101
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ryzyko w badaniu sprawozdań finansowych
Risks in a financial statements audit
Autorzy:
Simińska, Angelika
Powiązania:
https://bibliotekanauki.pl/articles/590476.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Ryzyko finansowe
Sprawozdanie finansowe
Financial risk
Financial Statements
Opis:
The article presents the nature of financial statements audits and the audit risks involved. It analyses the risks which must be considered by the auditor in the analysis of the financial statements and the interactions between the particular risk categories (i.e. the audit risk, the risk of material misstatem ent and the detection risk). It also concentrates on the risks usually omitted in the literature but which must be considered by the financial statements’ readers which use the financial statements in the business decisionmaking processes. The article questions the generally accepted financial statements audit model due to the significant concentration of risk resulting from the sample-based approach and the professional judgment applied by the auditor as well as resulting from the factors affecting the auditor’s independence.
Źródło:
Studia Ekonomiczne; 2014, 190; 125-134
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The role of a company’s internal control system in fraud prevention
Autorzy:
Dimitrijevic, Dragomir
Milovanovic, Vesna
Stancic, Vladimir
Powiązania:
https://bibliotekanauki.pl/articles/599648.pdf
Data publikacji:
2015
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
internal control
fraud prevention
financial statements
management
Opis:
The emergence of internal control over specific segments of activities has been associated with management needs for evaluation of the consistency between the actual situation and development targets. Monitoring activities should enable detection and timely reaction to possible target-related deviations. While responding to complex market needs, companies are exposed to numerous internal and external influences, some of which may cause significant damage. Companies have realized that it is safer and cheaper to establish their own internal control systems in order to prevent such influences. The aim of this work is to show how the overall quality of control and The emergence of internal control over specific segments of activities has been associated with management needs for evaluation of the consistency between the actual situation and development targets. Monitoring activities should enable detection and timely reaction to possible target-related deviations. While responding to complex market needs, companies are exposed to numerous internal and external influences, some of which may cause significant damage. Companies have realized that it is safer and cheaper to establish their own internal control systems in order to prevent such influences. The aim of this work is to show how the overall quality of control and company performance is improved through implementation of preventive methods by internal controls, and to indicate that a developed system of internal control represents a protective barrier against various kinds of data manipulation and fraud inside the companies. Special attention was paid to fraud in financial statements since it can cause the most serious damage leading to instability of the economic-financial environment.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2015, 11, 3; 34-44
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
NIK Audytorem Rady Europy – kontrola sprawozdań finansowych
NIK to Audit the Council of Europe – Audit of Financial Statements
Autorzy:
Banaś, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/416776.pdf
Data publikacji:
2014-12
Wydawca:
Najwyższa Izba Kontroli
Tematy:
external auditor
Council of Europe
financial statements
Opis:
The Committee of Ministers of the Council of Europe has decided that the Supreme Audit Office, for the next five years, will be the external auditor of the Council of Europe. Auditors from NIK will give an opinion on financial statements of the Council of Europe, and they will examine whether these statements present a reliable and real picture of the financial situation of the Council and its units. This is another prestigious task that NIK will deal with, which is at the same time very demanding.
Źródło:
Kontrola Państwowa; 2014, 59, 6 (359); 163-165
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Financial reporting in the USA: use of the IFRS
Autorzy:
Brabec, Zdeněk
Powiązania:
https://bibliotekanauki.pl/articles/951028.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
financial accounting
financial statements
IFRS
U.S. GAAP
Opis:
The United States of America can be considered an economic superpower with the biggest and most important capital market in the whole world. To enable the efficient functioning of this market, as well as to ensure investor protection, the companies whose securities are traded on the US capital market are obliged to prepare their financial statements according to a single set of understandable and enforceable global accounting standards. This article focuses on financial reporting required for listed companies in the USA. Firstly, the development of financial reporting is mentioned and then the convergence between IFRS and U.S. GAAP is briefly described. After that, the use of IFRS in the USA and the possible implications for the US capital market are analysed.
Źródło:
Financial Sciences. Nauki o Finansach; 2013, 2 (15); 23-36
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Influence of the financial and non-financial information on the results of the public benefit organizations
Autorzy:
Waniak-Michalak, Halina
Zarzycka, Ewelina
Powiązania:
https://bibliotekanauki.pl/articles/658141.pdf
Data publikacji:
2011
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
financial statements
public benefit organisations
grants
donations
Opis:
Public benefit organizations pursue non-financial and socially useful objectives that serve the well-being of individuals or wider public. Business corporations address their financial reports to investors who provide them with capital. A public benefit organization does not have any investors and uses grants and donations to attain its objectives without giving any guarantees that it will be successful, but only promising its motivation, efforts, determination and intention to assist the target group of beneficiaries. The paper aims to assess the importance of the information presented in the public benefit organizations’ financial and business reports for their stakeholders, as well as the impact of the organizations’ financial results on their capacity for raising funds in the next periods. Investigating the sample of 84 Polish public benefit organizations the authors intended to find out whether financial information determines the amounts of grants and financial donations the organizations receive. They also attempted to establish which financial factors make donors contribute to the given organization. Another objective of the study was to show whether the Polish donors examine the organizations’ financial reports and use information thus obtained to donate.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2011, 257
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Micro and small enterprises’ financial statement information from the financial ratio analysis perspective
Informacje do sprawozdań finansowych mikro i małych przedsiębiorstw z perspektywy analizy wskaźników finansowych
Autorzy:
Rudžionienė, Kristina
Molotkevičiūtė, Aušra
Klimaitienė, Rūta
Powiązania:
https://bibliotekanauki.pl/articles/2232263.pdf
Data publikacji:
2023
Wydawca:
Sopocka Akademia Nauk Stosowanych
Tematy:
micro business
small business
financial statements
financial information
financial ratios.
Opis:
Purpose of the article is to evaluate the compliane, in all material respects, of the information provided in the financial statements of micro and small enterprises, from the financial ratio analysis perspective. To achieve this objective, the financial statements prepared by micro and small companies have been analyzed with regard to the form thereof, the most important ratios for micro enterprises have been determined, followed by a financial ratio analysis of micro enterprises preparing small company financial statements has been performed. It has been determined that, in all material respects, the information contained in the financial statements of small entities is complete, whereas the information presented in the financial statements of micro enterprises is incomplete. It is impossible to calculate all the main micro-enterprise ratios based on short financial statements. It is therefore recommended that micro businesses prepare their financial statements in the form of small enterprise financial statements. In order to survive on a competitive market, enterprises of this category need to assess their financial performance continuously and consistently. The EU and member states’ declared simplification of micro-business financial reporting can prevent business decision-makers from obtaining reliable information from financial statements which is necessary and for financial analysis. The practice shows that, when the financial statement information requirements are the same for both small and micro companies, many micro businesses opt to prepare small-company financial statements, rather than statements of their business category. The existing regulation should be revised with regard to this situation.
Źródło:
Przestrzeń, Ekonomia, Społeczeństwo; 2022, 21/I; 149-174
2299-1263
2353-0987
Pojawia się w:
Przestrzeń, Ekonomia, Społeczeństwo
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza financijskih izvještaja u funkciji donošenja kvalitetnijih poslovnih odluka
Analysis of the financial statements in the function of making quality business decisions
Autorzy:
Tintor, Željko
Powiązania:
https://bibliotekanauki.pl/articles/545049.pdf
Data publikacji:
2020-06-24
Wydawca:
European Business School Zagreb
Tematy:
financijski izvještaji
financijske informacije
analiza financijskih izvještaja
analitičke metode i tehnike
interpretacija financijskih izvještaja
financial statements
financial information
analysis of financial statements
analytical methods and techniques
interpretation of financial statements
Opis:
Za planiranje i vođenje poslovanja nužna je adekvatna informacijska podloga zainteresiranim korisnicima. Informirati korisnike znači predočiti im relevantne i pouzdane informacije u prepoznatljivom obliku i sadržaju razumljivom korisnicima kojima su namijenjene. Najveći dio tih informacija nastaje u računovodstvu. Konačni proizvod računovodstvenog procesa je skup izvještaja koji se nazivaju financijskim izvještajima. Oni izvještavaju o stanju poduzeća i uspješnosti poslovanja te upozoravaju na moguće probleme. Financijski izvještaji koje sastavljaju poduzetnici definirani Zakonom o računovodstvu jesu: bilanca, račun dobiti i gubitka, izvještaj o novčanom toku, izvještaj o promjenama glavnice i bilješke uz financijske izvještaje. Financijsko izvještavanje mora osigurati: pouzdane informacije za donošenje upravljačkih odluka, upotrebljive informacije sadašnjim i potencijalnim investitorima i kreditorima za donošenje odluka o ulaganjima i kreditima, informacije o resursima poduzetnika i njihovim izvorima, o transakcijama koje utječu na promjene resursa i izvora, informacije o uspješnosti poslovanja u određenom razdoblju, kao i informacije stručnjacima koji žele proučavati stanje i poslovanje u prošlosti u svezi s planiranjem i sl. Osim vlasnicima i menedžmentu, informacije o stanju i poslovanju poduzeća može biti interesantno i drugim skupinama kao što su: poslovni partneri, investitori, banke, državne institucije i sl. Svaka od tih skupina, s obzirom na razloge i motive promatranja, usmjerena je na određene aspekte financijskih informacija. Onima s računovodstvenim znanjem, skup financijskih izvještaja je razumljiv, a ukoliko su i revidirani preko neovisnih revizora, tada im je to i pouzdan izvor informacija za njihove potrebe. Međutim, veliki je broj onih koji nisu računovodstveni stručnjaci i kojima je potrebno odgovarajuća interpretacija financijskih izvještaja. Interpretacija podrazumijeva analizu financijskih izvještaja korištenjem složenog instrumentarija financijske analize. Kao sredstva analize koriste se analitičke tehnike: vrijednosne i postotne promjene, trend u postotcima, komponente u postotcima te pokazatelji i sustavi pokazatelja. U radu se primjenom relevantnih analitički metoda i tehnike provodi analiza financijskog izvještaja odabranog poduzeća. Cilj je ovog rada da pokaže kako se, primjenom analitičkih metoda i tehnika, mogu interpretirati podaci koji se pojavljuju u financijskim izvještajima, a za potrebe vlasnika i menadžmenta, kreditora i drugih korisnika.
Adequate information background for interested users is required for business planning and running. Informing users means presenting them with relevant and reliable information in a recognizable form and content, understandable to the intended users. Most of this information comes from accounting. The final product of the accounting process is a set of statements called financial statements. They report on the state of the company and business performance and warn of potential problems. The financial statements drawn up by the entities defined in the Accounting Act are balance sheet, income statement, cash flow statement, statement of changes in equity and notes to the financial statements. Financial reporting must provide: reliable information for management decision-making, usable information for current and potential investors and lenders to make investment and loan decisions, information about entrepreneur’s resources and their sources, transactions that affect changes in resources and sources, business performance information over a period of time, as well as information to experts who want to study the state and business of the past in connection with planning, etc. In addition to owners and management, the information about the status and operations of the company may be of interest to other groups, such as business partners, investors, banks, government institutions, etc. With respect to the reasons and motives for observation, each of these groups is focused on certain aspects of financial information. For those with accounting knowledge, a set of financial statements is understandable, and if audited by independent auditors, it is also a reliable source of information for their needs. However, many people are not accounting professionals, and they require proper interpretation of the financial statements. Interpretation involves the analysis of financial statements using a complex financial analysis instrument. Analytical techniques that are used as means of analysis are value and percentage changes, the trend in percentages, components in percentages, and indicators and indicator systems. The paper analyses the financial statements of the selected company using relevant analytical methods and techniques. The aim of this paper is to show how, using analytical methods and techniques, the information presented in the financial statements can be interpreted for the needs of owners and management, creditors and other users.
Źródło:
Obrazovanje za poduzetništvo - E4E : znanstveno stručni časopis o obrazovanju za poduzetništvo; 2020, 10, 1; 84-103
1849-7845
1849-661X
Pojawia się w:
Obrazovanje za poduzetništvo - E4E : znanstveno stručni časopis o obrazovanju za poduzetništvo
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Die finanziellen Abrechnungen in den persisch-römischen Kriegen in den Zeiten der Sasaniden
The financial statements in the Persian-Roman wars during of the Sasanian
Autorzy:
MAKSYMIUK, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/517693.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
Tematy:
Rome
Iran
Caucasus
wars
diplomacy
financial statements
Sasanian
Opis:
Research of the Irano-Roman relations seems dominated by teh military perspective. This situation is cause by the very nature of the sources which mention both states mostly in light of the warfare waged between them. Equally fascinating are the diplomatic relations between Rome and Iran. One of the most interesting aspects of non-military relations are financial flows between both states. According to John Lydos, king Yazgerd was to offer emperor Theodosius II (408-450) building together a fortress which was to block the passage through Caucasus. At the same time the king demanded from the emperor participation in the costs of the defense of the fortress. The problem of the reconciliation of the payments for defending of the Caucasian frontier became the grudge between the states making the rectification of the relationships even more difficult. The key problem seems to determine the peace negotiations which initiated Iranian claim towards the Empire. The second problem might be the motives which drove Iranian monarchs in their financial claims towards the emperors.
Źródło:
Historia i Świat; 2016, 5; 149-157
2299-2464
Pojawia się w:
Historia i Świat
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Prezentacja danych porównawczych w sprawozdaniach finansowych w procesie kształcenia spółki handlowej
The presentation of comparative information in the financial statements in the learning process of a commercial company
Autorzy:
Grzybek, Olga
Powiązania:
https://bibliotekanauki.pl/articles/591312.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Sprawozdanie finansowe
Spółka handlowa
Financial statements
Trading company
Opis:
This article depicts the problem of presentation of comparative information in financial statements prepared in an unusual situation as a change of legal form. In research the financial statements of 253 entities were analyzed. Overall majority of enterprises discloses the comparative data like every accounting period was a financial year. The article shows how to present the comparative information providing useful information to users of financial statements.
Źródło:
Studia Ekonomiczne; 2014, 187; 53-70
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasady ujmowania i wyceny instrumentów finansowych po nowelizacji ustawy o rachunkowości w 2015 roku
The principles of recognition and measurement of financial instruments after the amendment of the accounting act from 2015
Autorzy:
Barczyk, Krystyna
Powiązania:
https://bibliotekanauki.pl/articles/586189.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Instrumenty finansowe
Sprawozdanie finansowe
Wycena
Financial instruments
Financial statements
Measurements
Opis:
Wycena oraz prezentacja zasobów jednostki gospodarczej ma kluczowe znaczenie dla realizacji nadrzędnej zasady rachunkowości rzetelnego i wiernego obrazu sytuacji majątkowej i finansowej. Zasady wyceny i prezentacji instrumentów finansowych są uważane za jedne z najtrudniejszych zagadnień współczesnej rachunkowości. Celem artykułu jest przedstawienie zasad wyceny oraz prezentacji w sprawozdaniach finansowych instrumentów finansowych wynikających z uregulowań polskiego prawa bilansowego z uwzględniałem nowelizacji ustawy o rachunkowości w 2015 r. Podstawową metodą badawczą zastosowaną w niniejszym opracowaniu jest analiza obowiązujących aktów prawnych w zakresie omawianego zagadnienia.
Measurement and presentation of the entity is crucial for the implementation of the accounting’s overarching principle: true and fair view of the economic and financial situation. The principles of measurement and presentation of financial instruments are considered as one of the most difficult problems of contemporary accounting. The aim of the article is to present the principles of measurement and recognition of the financial instruments in the financial statements which follow Polish accounting law regulations and take into account the amendments to the Accounting Act from 2015. The primary research method used in this study is the analysis applicable legislation in term of discussed problem.
Źródło:
Studia Ekonomiczne; 2016, 299; 9-18
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
O ograniczonym zaufaniu do sprawozdań finansowych przedsiębiorstw
About Restricted Trust to the Accounts of the Company
Autorzy:
Chudzicka-Jaworska, Renata
Powiązania:
https://bibliotekanauki.pl/articles/906936.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
accounting policy
creative accounting
enterprise
embezzlement
financial statements
financial strategy
Opis:
The aim of article is to present that accounting policy is not only the art of making what is possible, but also the art of making it according to the law. Following the process of increasing globalization rapidly grows the number of mergers, often followed by the integration of capital markets. Capital flows between different countries and regions all over the world is accompanied by inherent risks of investing. Due to the need for appropriate efficiency of capital markets has emerged a need for the operation of high-quality financial information, which can only be secured by using standard accounting rules. Accounting practitioners must use an interdisciplinary knowledge of the company. You must know the Commercial Companies Code and the Civil Code, the procedures in civil and administrative law, tax law, and derivatives of this law, knowledge of information systems and information technology and extensive knowledge in the field of accounting. Also, the crisis mobilizes companies to seek new sources of savings or opportunities to 'improve' financial results, bringing into question the legality of the common procedures for making financial information. For this reason, you will probably need to come to terms with the lack of a fully effective anti-tampering solutions accountant. Therefore, the primary function of standards and other accounting rules should be to provide reasonable assurance that the accounting system is not out of control. Element of such certainty can be a reliable business accounting policy, based on the construction of which is its financial strategy.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2012, 262
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Factors influencing true and fair view when preparing financial statements under IFRS: evidence from the Czech Republic
Autorzy:
Homola, David
Paseková, Marie
Powiązania:
https://bibliotekanauki.pl/articles/22444404.pdf
Data publikacji:
2020
Wydawca:
Instytut Badań Gospodarczych
Tematy:
accounting
true and fair view
misstatement
IFRS
financial statements
Opis:
Research background: Accounting records provide a wide range of data necessary for decisions of the management as well as for users of a company?s financial statements. IFRS represents one of the widely accepted accounting principles, often mentioned in relation to the preparation of high-quality financial statements. Purpose of the article: The aim of this paper is to identify the factors contributing to the occurrence of misstatements when preparing financial statements under IFRS. The subsequent goal is to identify the possible influences of such misstatements on the users of the financial statements. Methods: The research itself focuses on perceived problems in IFRS application in the Czech Republic. The total tested population is 193 Czech companies preparing their financial statements under IFRS. Descriptive statistics, the chi-square test of independence along with proportional tests, are used for the statistical data analysis. Findings & Value added: The results indicate that, while misstatements in accounting do not occur regularly, a statistical dependence can be shown be-tween the frequency of misstatements occurrence and the average size of mis-statements. The frequency of the subsequently identified misstatements is also proven to be statistically dependent on the average size of misstatements. The IFRS themselves are not proven to influence misstatement occurrences in financial statements, which is in contrast with previous studies. Managerial pressures, similarly to other studies, are proven by the research to be affecting the quality of accounting information. This paper broadens the literature on the factors influencing the quality of financial statements prepared under IFRS and simultaneously reaches conclusions disproving the frequently noted bene-fits of IFRS implementation.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2020, 15, 3; 595-611
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 112

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