Search Results - subject:"Financial statements."

Factors of applying creative accounting and its impact on the quality of financial statements in Jordanian hotels, sustainable practices

Saleh, Mousa Mohammad Abdullah; Jawabreh, Omar A. A.; … - In: Journal of sustainable finance & investment 13 (2023) 1, pp. 499-515

Persistent link: https://www.econbiz.de/10013543415

The use and perceived usefulness of public sector financial statements by politicians : evidence from Croatia

Pajković, Ivana; Redmayne, Nives Botica; Vašiček, Vesna - In: Journal of public budgeting, accounting & financial … 35 (2023) 6, pp. 180-198

Persistent link: https://www.econbiz.de/10014487281

Applying Benford's law to detect fraud in the insurance industry : a case study from the Romanian market

Păunescu, Mirela; Nichita, Elena-Mirela; Lazăr, Paula; … - In: Fostering Recovery Through Metaverse Business Modelling …, (pp. 51-66). 2023

Persistent link: https://www.econbiz.de/10014302583

A review of GASB No. 34

Njoroge, Joyce; Solsma, Lori; Hu, Kent - In: Journal of Public Budgeting, Accounting & Financial … 36 (2023) 2, pp. 125-145

(1) accountability and improved reporting, (2) government-wide financial statements and accrual accounting and (3 … through 2023, using the keywords GASB 34, government-wide financial statements, government fund statements, infrastructure …

Persistent link: https://www.econbiz.de/10015352116

The effect of economic complexities and green economy on financial statements fraud

Ahmadi, Zainab; Salehi, Mahdi; Rahmani, Mahmoud - In: Journal of Financial Crime 31 (2023) 2, pp. 267-286

Purpose This study aims to address the relationship between economic complexities (EC) and the green economy (GE) with fraud in the listed companies on the Tehran stock exchange. The authors study whether EC and GE increase the detection of financial statement fraud. Design/methodology/approach...

Persistent link: https://www.econbiz.de/10015350268

Motivational processes involved in the behavior of the financial statement fraudster

de Oliveira Orth, Caroline; Momo, Fernanda; Manfroi da … - In: Journal of Financial Crime 31 (2023) 6, pp. 1362-1373

Purpose This study aims to develop and validate the scale of the Behavioral Regulation for the behavior of the Financial Statement Fraudster, from the perspective of the Organismic Integration Theory (OIT). Design/methodology/approach To achieve the objective of this article, an exploratory and...

Persistent link: https://www.econbiz.de/10015350339

The association between disclosures on control system over financial reporting and mechanisms of corporate governance: Empirical evidence from Germany and Poland

Gad, Jacek - In: International Journal of Management and Economics 56 (2020) 4, pp. 351-369

The aim of the research was to determine the impact of selected corporate governance mechanisms on the scope of disclosures related to control system over financial reporting in Poland and Germany. The research group comprised of companies from the Warsaw WIG 30 index and the German DAX index in...

Persistent link: https://www.econbiz.de/10015192169

Deep Learning application for fraud detection in financial statements

Craja, Patricia; Kim, Alisa; Lessmann, Stefan - 2020

relevant stakeholders. Previous research detected instances in which financial statements have been fraudulently misrepresented …

Persistent link: https://www.econbiz.de/10012433251

Financial information and management decisions: Impact of accounting policy on financial indicators of the firm

Černius, Gintaras; Birškytė, Liucija - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 1, pp. 48-57

accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation …

Persistent link: https://www.econbiz.de/10012703573

Factors influencing true and fair view when preparing financial state-ments under IFRS: evidence from the Czech Republic

Homola, David; Paseková, Marie - In: Equilibrium : quarterly journal of economics and … 15 (2020) 3, pp. 595-611

Persistent link: https://www.econbiz.de/10012286485