Search Results - subject:"Financial statements."

The effect of intellectual capital on fraud in financial statements

Lotfi, Afsaneh; Salehi, Mahdi; Dashtbayaz, Mahmoud Lari - In: The TQM journal : the international review of … 34 (2022) 4, pp. 651-674

Persistent link: https://www.econbiz.de/10013342920

The effect of social and intellectual capital on fraud and money laundering in Iraq

Salehi, Mahdi; Ali Mohammed Al-Msafir, Hasanain; … - In: Journal of Money Laundering Control 26 (2022) 2, pp. 227-252

favourably to fraud in financial statements and money laundering or not.” Design/methodology/approach For the study, the … intellectual capital, fraud in financial statements and money laundering. Besides, the results indicate a positive and significant … effect of the interactive variable of ISIS on the relationship between social and intellectual capital and fraud in financial …

Persistent link: https://www.econbiz.de/10014887144

The effectiveness of the auditor’s opinion on the internal controls over financial reporting

Radu, Camélia; Segalin Zanella, Aline - In: Journal of Financial Crime 30 (2022) 4, pp. 927-939

which restated their financial statements and a control group of 53 companies having “clean financial statements” at any … with financial statements deemed unreliable have received an adverse ICFR opinion issued by the external auditor during the … or its prior year for companies with unreliable financial statements is higher than for companies with financial …

Persistent link: https://www.econbiz.de/10014866355

Accounting fraud in light of organismic integration theory

Orth, Caroline de Oliveira; Marrone, Daniela D’Incao; … - In: Journal of Financial Crime 30 (2022) 5, pp. 1323-1341

in financial statements and presents a framework on these motivations in the light of organismic integration theory (OIT …

Persistent link: https://www.econbiz.de/10014866531

Kommunalfinanzen : eine praxisorientierte Analyse kommunaler Problemlagen

Hansmann, Marc - 2022 - 1. Auflage, Redaktionsstand: 22.11.2022

Klappentext: Kommunalfinanzen reflektieren gesellschaftliche und wirtschaftliche Entwicklungen wie z.B. soziale Spaltung, Migrationsbewegungen oder Rezessionen. Die daraus resultierenden Herausforderungen können einen Kommunalhaushalt vor immense Probleme stellen. Dieses Buch ist bundesweit...

Persistent link: https://www.econbiz.de/10013531320

Determination of Accounting Manipulations in the Financial Statements Using Accrual Based Investment Ratios

Gabric, Dragan - In: Economic Review: Journal of Economics and Business 16 (2018) 1, pp. 71-81

accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH … accounting manipulations in financial statements of the companies. Methodological approach to research determination of … technique of analysing the content of auditing and financial statements to collect research data for the period from 2010 to …

Persistent link: https://www.econbiz.de/10011985138

Value relevance of proportionate consolidation versus the equity method: Evidence from Hong Kong

So, Stella; Wong, Kar Shun; Zhang, Feida; Zhang, Xu - In: China Journal of Accounting Research 11 (2018) 4, pp. 255-278

Whether proportionate consolidation (PC) or the equity method (EM) provides more informative financial statements is a …

Persistent link: https://www.econbiz.de/10012621007

Value relevance of proportionate consolidation versus the equity method : evidence from Hong Kong

So, Stella; Wong, Kar Shun; Zhang, Feida; Zhang, Xu - In: China journal of accounting research : CJAR 11 (2018) 4, pp. 255-278

Whether proportionate consolidation (PC) or the equity method (EM) provides more informative financial statements is a …

Persistent link: https://www.econbiz.de/10011932385

Factors affecting the use of accrual based financial statements for regional device organizations (OPD) of South Sumatera province

Maimunah, Mutiara; Kadir, Syamsurijal Abdul; Bastian, Indra - In: International journal of economics and financial issues … 8 (2018) 6, pp. 119-123

Persistent link: https://www.econbiz.de/10011996007

Oil price and banking sectors in gulf cooperation council economies before and after the global financial turmoil : descriptive analysis

Abdulazeez Y. H. Saif-Alyousfi; Rohani Md Rus; Kamarun … - In: International Journal of Energy Economics and Policy : IJEEP 8 (2018) 6, pp. 89-101

Persistent link: https://www.econbiz.de/10011954080