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نتیجه جستجو - financial information

تعداد مقالات یافته شده: 19
ردیف عنوان نوع
1 Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria
حسابداری به عنوان فناوری نئولیبرالیسم: نقش پاسخگویی IPSAS در نیجریه-2021
This paper critically examines the implications for Nigeria’s indebtedness of neoliberalism as a neo-colonial dependency concept and International Public Sector Accounting Standards (IPSAS) as a technology of a new form of economic imperialism. As Nigeria’s huge oil and gas revenues continue to be lost to corruption, the country relies on loans from Paris Club countries and International Financial Institutions (IFIs), notably the World Bank. In 1999, when the country changed from military to democratic governance, Nigeria’s debt to the Paris Club and the World Bank was $30bn. With pressure from the Paris Club and the World Bank to repay its debts, the new democratic Nigerian government sought debt forgiveness and rescheduling. Although the World Bank, representing the creditors in debt negotiation, does not go into specific accounting standards to be adopted by debtor nations, the Bank does require Nigeria to embrace neoliberal economic reforms (including public sector reporting framework that produces consistently relevant and reliable financial information – which denotes IPSAS). Despite the partial debt forgiveness, repayment of the balance of the debt and adoption of IPSAS, Nigeria remains endemically corrupt, relies on loans from powerful nations and IFIs, and has again become debt-laden. Contrary to neoliberal assumptions therefore, we provide the evidence that better accounting may not necessarily be a panacea for economic development.
keywords: نئولیبرالیسم | موسسات مالی بین المللی (IFIS) | حسابداری بین المللی بخش دولتی | استانداردها (خود) | فساد | شفافیت و پاسخگویی | Neoliberalism | International Financial Institutions (IFIs) | International Public Sector Accounting | Standards (IPSAS) | Corruption | Transparency and Accountability
مقاله انگلیسی
2 Why choosing IFRS? Benefits of voluntary adoption by European private companies
چرا انتخاب IFRS؟ مزایای پذیرش داوطلبانه توسط شرکت های خصوصی اروپایی-2020
In 2005, International Financial Reporting Standards (IFRS) have been legally adopted by listed firms to facilitate the harmonization of accounting practices. However, IFRS remain an option for non-listed firms in some countries. We investigate whether European privately held firms can raise more debt when they voluntarily report their consolidated financial information according to IFRS rather than local accounting rules. Using fixed effects regressions on 8391 firms in 22 European Union (EU) countries from 2005–2018, we document that IFRS adoption leads to more private debt issue for non-listed firms. This accounting option could be particularly useful for opaque firms or firms located in common law countries. Our results contribute to the debate on European accounting policy for non-listed firms.
Keywords: IFRS | Bank debt | Non-listed entities
مقاله انگلیسی
3 Business and financial information integration and voluntary management earnings forecasts
ادغام اطلاعات تجاری و مالی و پیش بینی درآمد داوطلبانه مدیریت-2020
In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability signaling theories, we find that the adoption of BFII encour- ages top managers to disclose VMEFs. BFII firms are identified through the textual analysis of management discussion and analysis (MD&A) reports, and the empirical results indicate that BFII firms have a higher probability and frequency of issuing VMEFs than non-BFII firms. The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences (PSM-DID) test and use an alternate measure of BFII. Further tests show that BFII firms issue more accurate VMEFs and are able to issue them at an earlier stage. We also find that the positive relation- ship between BFII and VMEFs is weakened if the media expresses concern about the uncertainty of BFII adoption.© 2020 Sun Yat-sen University. Production and hosting by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecom-mons.org/licenses/by-nc-nd/4.0/).
Keywords: Business and financial | information integration | Voluntary management earnings | forecasts (VMEF) | Textual analysis | Management discussion and analysis (MD&A) | Media coverage
مقاله انگلیسی
4 Auditor-client geographic proximity and audit report timeliness
نزدیکی جغرافیایی حسابرس-مشتری و به موقع بودن گزارش حسابرسی-2018
While investors and regulators value the timely release of audited financial information, recent changes in the regulatory environment have increased the difficulty of providing timely audited financial information. In this paper we examine the association between auditor-client geographic proximity and external audit report delay, since identifying the factors that influence audit delay remains an important issue. We find strong evidence that audit reports are more timely for geographically proximate auditors and clients. Further, we show that the improvement in audit report timeliness is more pronounced for non-accelerated filers relative to accelerated filers. These results are robust to controls for potential self-selection bias.
keywords: Auditor-client geographic proximity| Audit report timeliness| Non-accelerated filers
مقاله انگلیسی
5 Makeover accounting: Investigating the meaning-making practices of financial accounts
حسابداری تغییر وضع: بررسی روشهای مفهوم سازی حسابهای مالی-2018
The constitutive ability of accounting to produce effects, influencing peoples minds and behaviour, has been widely acknowledged in accounting literature. This paper argues, however, that in order for accounting to have an impact on people, its figures needs to be interpretable to its intended users. But what happens in situations where people are considered as inhibited in reading and interpreting financial information? This paper investigates how financial accounts are presented to individuals believed to be impaired in their ability to make sense of its figures. It does so by moving the empirical focus beyond the borders of the professional organisation and into the private sphere of everyday life, examining how a televised financial makeover show literally re-presents financial information in order to turn its participants into financially responsible citizens. The papers empirical findings give reasons for problematising the conditions under which accounting is able to affect people, concluding that, without taking peoples ability to interpret financial accounts into consideration, the possibilities of the accounts having an impact on their users risk falling short.
keywords: Accounting effect| Interpretation| Re-presentation| Signifying practices| Financial edutainment| Everyday life
مقاله انگلیسی
6 Makeover accounting: Investigating the meaning-making practices of financial accounts
حسابداری تغییر وضع: بررسی روشهای مفهوم سازی حسابهای مالی-2018
The constitutive ability of accounting to produce effects, influencing peoples minds and behaviour, has been widely acknowledged in accounting literature. This paper argues, however, that in order for accounting to have an impact on people, its figures needs to be interpretable to its intended users. But what happens in situations where people are considered as inhibited in reading and interpreting financial information? This paper investigates how financial accounts are presented to individuals believed to be impaired in their ability to make sense of its figures. It does so by moving the empirical focus beyond the borders of the professional organisation and into the private sphere of everyday life, examining how a televised financial makeover show literally re-presents financial information in order to turn its participants into financially responsible citizens. The papers empirical findings give reasons for problematising the conditions under which accounting is able to affect people, concluding that, without taking peoples ability to interpret financial accounts into consideration, the possibilities of the accounts having an impact on their users risk falling short.
keywords: Accounting effect| Interpretation| Re-presentation| Signifying practices| Financial edutainment| Everyday life
مقاله انگلیسی
7 Voluntary disclosure of non-financial information and its association with sustainability performance
افشای داوطلبانه اطلاعات غیر مالی و رابطه آن با عملکرد ماندگاری-2018
This paper investigates management incentives for disclosing voluntary non-financial information and whether such disclosure is associated with firms environmental, social, and governance (ESG) sustainability performance. We hand-collect 580 sample firms voluntary non-financial disclosure on product, competition, industry, customers, trends, and technology data from their annual reports in 2010. We find that information contents and managerial motivations play an important role in assessing the antecedents and consequences of non-financial disclosure. Specifically, we find that earnings quality is a more pronounced factor in influencing forward-looking non-financial disclosures whereas proprietary cost is a more pronounced factor in influencing historical non-financial disclosures. Using the ratings from the KLD database to construct ESG sustainability performance, we find a two-directional association between non-financial disclosures and sustainability performance. Specifically, forward-looking non-financial disclosures are associated with a one year lead in sustainability performance, whereas current year sustainability performance is linked to more disclosures of historical non-financial information in the year-end annual filings.
keywords: Information asymmetry |Non-financial disclosures |Sustainability performance |Earnings quality
مقاله انگلیسی
8 Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford’s law
آیا هیئت مدیره به عنوان چربی گربه مدیریت بیشتر درآمد را اعمال می کند؟ شواهد از قانون بنفورد-2018
The co-existence of an unbridled self-interested board of directors with weak corporate governanc provides firms with a strong incentive to exert more earnings management. Since directors form the cor of corporate governance, once they act as Fat Cats (board members who are both in charge of a company and have the power to increase their own pay substantially) to connive in earnings management, this in turn will incur substantial damage to the quality of the firm’s financial information. First, thus, this study investigates whether these directors guide executives to perform more earnings manipulation. Next, to examine the impact of regulatory reforms in Taiwan on Fat Cat firms’ earnings management, we prob whether these firms exert less earnings management after they were denoted as being Fat Cats. Thi study employs Benford’s law to overcome the shortcomings of accrual models’ insufficient explanatory power on the detection of earnings management, because Benford’s law uses the first or the second digi of holistic data to identify if the distribution of whole numbers deviates from the theoretical distribution The test results present solid evidence that Fat Cat firms do exert more earnings manipulation than non Fat Cat firms do, and further find that these firms still perform a certain degree of earnings managemen after they were announced as being Fat Cats. The results suggest that legislative authorities and investor may re-examine whether the competent authorities have created a suitable environment to enhance th quality of listed firms’ financial statements.
Keywords: Fat Cat ، Benford’s law ، Earnings management ، Earnings manipulation
مقاله انگلیسی
9 Avances en la cantidad de la información financiera del sector público en México a raíz de la LGCG
پیشرفت در میزان اطلاعات مالی بخش عمومی در مکزیک به عنوان نتیجه LGCG-2017
We evaluate the quantity, quality and harmonization of the financial information published by the states, the Federal District and the federal government during the period 2008 to 2012, following the approval of the General Law on Government Accounting (LGCG). First, the requirements identified by the CONAC and subsequently the International Accounting Standards Public Sector 1 (IPSAS) are used to assess the publication of the financial statements. Second, we presente the rate of compliance with the publication of accounts pointing IPSAS 1, 2 and 17. Finally, the harmonization of financial statements is studied by the Herfindahl-Hirschman index to determine whether the financial statements are comparable between them. The results indicate that the public sector has increased the quantity, quality and harmonization of the financial information published.
Keywords: International Public Sector Accounting Standards (IPSAS) | Public sector accounting | Accountability | Mexico
مقاله انگلیسی
10 Progress in the quantity of financial information in the public sector in Mexico following the LGCG
پیشرفت در میزان اطلاعات مالی در بخش عمومی در مکزیک پس از LGCG-2017
This work evaluates the amount, quality, and harmonization of the financial information published by Mexico City, the states, and the Federal Government during the period of 2008–2012, following the approval of the General Law of Government Accounting (LGCG). Firstly, the requirements indicated by the CONAC and subsequently by the International Public Sector Accounting Standards (IPSAS) are used to evaluate the publication of financial statements. Secondly, the compliance of the publication of the accounts indicated by IPSAS 1, 2 and 17 is reported. Finally, the harmonization of the financial statements is studied through the Herfindahl-Hirschman Index (HHI) to determine if the financial statements are comparable with one another. The results indicate that the public sector has increased the amount, quality, and harmonization of the financial information published during the study period.
Keywords: International Public Sector Accounting Standards (IPSAS) | Public Sector Accounting | State government expenditure | Accountability | Mexico
مقاله انگلیسی
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