This study examines the investigation of accounting factors through audited financial statements in businesses by analyzing the qualified staff and investment in technology for sustainable profit. Therefore, the main goal is to analyze whether qualified staff and investment in technology affect...

There have been instances of different scandals involving financial records of companies. One of the most common ones is falsifying financial statements which is the exaggeration of the financial position of a company thereby misleading intending investors and the public at large. When this...

The purpose of this article is to analyze the effect of the time value of money on the financial statement. The article also includes discussions on the income statement, retained earnings, statement of financial position, cash flow statement, and time value of money

This study examines the influence and importance of firm characteristics on the quality of financial statements of listed companies in Vietnam's stock market from the audit point of view. We use regression models and machine learning algorithms to investigate data from 2225 observations of...

Using a dataset covering 3 million commercial borrower financial statements, we document a substantial, nearly monotonic decline in banks’ use of attested financial statements (AFS) in lending over the past two decades. Two market forces help explain this trend. First, technological advances...

Ratios are commonly used to extract information from accounting reports. However, ratios present only part of the information available in their two components. This article infers the functional form of the information discarded by ratios. It then develops ratio complements that incorporate the...

The article deals with the author's approach to the analysis of corporate financial statements as a tool of financial management in modern conditions, which is based on the concept of compromise between risk and profitability, is characterized by universality and relative simplicity, involving...

Under IAS 17, around 85% of leases were reported as operating. Under IFRS 16, finance and operating leases are no longer separated. This study responds to the IFRS Foundation's call about the effects of implementing IFRS 16 by examining three types of effects: a combined effect, a...