The study discussed the impact of programmed accounting analysis (PAA) for the financial statements on qualitative characteristics of useful financial information. The practical study was conducted by an interview with the CEO for accounting information system company, The development in...

Al Marai is a Saudi Arab based company that deals in food with its headquarters in Riyadh. This company was centralized with the sole aim of making its products high quality and of improved standard. The mission of Almarai is to provide quality and nutritious food that benefits the lives of...

This study investigates the combination of textual and numerical accounting disclosures, which are often examined in silos by prior research. Focusing on three inherently complicated footnotes, we capture the amount of text used to explain numbers with the ratio of words to numbers. Using...

The authors of the book “Business Analysis and Valuation Using Financial Statements” are Krishna G. Palepu, PhD and Paul M. Healy, PhD, ACA. Both are subject matter experts in business administration and professors at Harvard University. These professors in addition to being forces to reckon...

The study discussed the impact of programmed accounting analysis (PAA) for the financial statements on qualitative characteristics of useful financial information. The practical study was conducted by an interview with the CEO for accounting information system company, The development in...

In today's modern globalised world, we are faced with numerous data which form the basis for many crucial decisions. The ability to perform the analysis and interpret data correctly is, therefore, of essential importance in practically every field. The field of financial Information is one of...

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...