In diesem Open Access-Buch wird auf Grundlage der Anforderungen potenzieller Stakeholder, der bestehenden regulatorischen Vorgaben und des Status quo der externen Unternehmensberichterstattung über ...digitale Transformation ein innovatives Berichtskonzept entwickelt, welches Berichterstellern eine Hilfestellung bietet, die Entscheidungsnützlichkeit ihrer externen Unternehmensberichterstattung zu erhöhen. Digitale Transformation ist eines der Megathemen unserer heutigen Zeit und kann entscheidend für den Erfolg und Fortbestand von Unternehmen sein. Dementsprechend ist i. S. d. Stakeholder- und der Agency-Theorie davon auszugehen, dass sowohl die externen Stakeholder als auch das Management eines Unternehmens ein Interesse an der Veröffentlichung diesbezüglicher Informationen haben, um die Erreichung ihrer persönlichen Ziele beurteilen zu können und schließlich den Fortbestand des Unternehmens zu sichern. Explizite Vorgaben oder Empfehlungen zur externen Unternehmensberichterstattung über digitale Transformation gab es bisher nicht. Die bis dato unerforschten Anforderungen von Stakeholdern an eine solche Berichterstattung sowie die nur unzureichend erforschte Berichterstattungspraxis stellten Unternehmen darüber hinaus vor die Herausforderung, diesbezüglich entscheidungsnützliche Informationen zu berichten.
O futebol é o esporte mais popular do mundo e movimenta cifras significativas. Além dos resultados dentro de campo, cresce a busca por informações referentes a sustentabilidade econômica dos clubes ...de futebol. Diante disso, é necessário a transparência por parte dos clubes, publicando suas demonstrações contábeis seguindo as normas estabelecidas. Por meio delas, é possível calcular os indicadores econômicos e financeiros, mensurando a situação financeira da entidade. Sendo assim, esta pesquisa tem como objetivo analisar os principais indicadores econômicos e financeiros dos clubes da Região Sul, participantes das séries A e B do Campeonato Brasileiro 2022. Para isso, foi realizada uma pesquisa bibliográfica e documental com abordagem qualitativa, a fim de adquirir o embasamento teórico acerca do tema. Após, foi realizada a coleta de dados através das demonstrações contábeis publicadas pelos clubes, referentes aos anos de 2017 a 2021 para possibilitar o cálculo dos indicadores de liquidez, rentabilidade e endividamento. Os resultados encontrados foram organizados em tabelas, facilitando o processo de compreensão e análise. Observou-se, entre outras coisas, baixos índices de liquidez e grande dependência de capital de terceiros para manter a atividade operacional. Também foi possível notar o impacto da pandemia da Covid-19 em seus resultados. Em relação às informações relacionadas a sustentabilidade econômica dos clubes analisados pode-se concluir que, embora haja uma pequena evolução dos indicadores, a situação financeira dos clubes é delicada e necessita de atenção de sua administração e de seus torcedores.
This study aims to explore the extent and nature of sustainability reporting practices of the largest public oil and gas companies in Russia. It further investigates the impacts of possible ...underlying factors on the quality of sustainability information in the given emerging economy. This study uses data on sustainability performance manually collected from sustainability reports and annual reports and financial data extracted from audited financial statements available on company websites. The results reveal that standalone sustainability reporting, firm age, and auditor type are the main factors in the dissemination of sustainability information in the Russian context. The findings suggest that companies with a share of foreign ownership disclose more transparent sustainability information than companies owned only by local investors. Additionally, companies that prepare sustainability reports only in Russian provide more valuable sustainability information than companies that publish reports in both English and Russian. The findings of the study are useful for regulators, policymakers, global investors, and managers in promoting the high application standards of the Global Reporting Initiative framework, formulating corporate disclosure policies for listed companies, and developing sustainability practices in the context of emerging markets.
•Standalone sustainability reporting provides more sustainability information.•Firm age and auditor type are positively related to sustainability disclosure.•Sustainability reports in Russian provide more extensive information.•Foreign ownership has a positive impact on sustainability reporting.
The purpose of this study is to examine whether the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes Luhur Sepakat financial statements have gone well in ...accordance with SAK ETAP in which there are balance sheets, income statements, statements of changes in equity, statements of cash flows and records on the financial statements. BUMDes Luhur Sepakat is one of the BUMDes in Padang Jaya District. The initial capital source for the formation of BUMDes comes from the Village Budget (APB desa). To answer the problems regarding the application of financial statements, the data analysis method used in this study is a comparative method by comparing SAK ETAP and BUMDes Luhur Sepakat financial statements. The results of this study showed that the financial report of BUMDes Luhur agreed Sido Luhur Village has not matched the SAK ETAP. Balance sheet and Income statement are made correctly. BUMDes Luhur agreed not to make statements of cash flows, equity changes reports, and records of financial statements. The reporting of financial information continues to be done routinely, and the caretaker BUMDes Luhur agreed already accountable for the financial report with the deliberation to the community at the end of the year.
Background: Financial statements are one of the main ways for companies to communicate in order to provide financial and non-financial information to their stakeholders. The purpose of this research ...was to investigate the relevance of accounting information value. It was for pharmaceutical companies active in Tehran Stock Exchange. Methods: This descriptive-correlational study was conducted on 26 pharmaceutical companies admitted to the stock exchange during the period of 2000 to 2019. The method of collecting information was based on two library models and the information included in the financial statements of the companies. To estimate the value relevance of accounting information in this study, the non-parametric method of classification and regression tree (CART) was used, which automatically includes non-linear relationships and interactions between variables, and simple linear regression was used to test the trend of value relevance. Results: The results showed that the trend of relevance of the composite value of accounting information increased during the research period for pharmaceutical companies, but it was not statistically significant. The results of the relevance of the value of single variables show a decrease in the relevance of the value of known intangible assets, which includes goodwill and software, and an increase in the relevance of the value of alternative performance measures for pharmaceutical companies. Conclusion: The relevance of the accounting information value of pharmaceutical companies allows investors to easily adjust their investment strategies in the Bahadra Stock Exchange and make informed decisions to achieve their goals and allocate resources to more profitable investments.
Nowadays, the conditions of economics require housewives to be more creative in finding additional income to support their families. One alternative is to establish SMEs. SME owners need to make ...regular financial reports and fulfill their tax obligations. To help them, this activity was held at the Gereja Paroki Kamuning Bandung, with participants from the Wanita Katolik Republik Indonesia (WKRI) Paroki Kamuning Bandung. Many of the participants have not made financial reports or fulfilled their obligations as taxpayers. They do not have sufficient information and knowledge about it. The objective of this activity is to provide better understanding and assistance in preparing financial reports and calculating the tax payable based on Government Regulation or PP No. 23 of 2018. These activities consist of first, understanding the condition of the business and understanding of financial statements and tax obligations. Second, we compile a guidebook that consists of steps in making financial reports and calculating payable taxes, conducting training and assistance in preparing financial reports and calculating taxes. The result of this activity is an increase in the participants' understanding of the preparation of financial reports, how to calculate taxes owed, and the reasons why MSME owners must carry out their tax obligations. DOI: https://doi.org/10.26905/abdimas.v6i2.5169
Este artigo estuda o tratamento contabilístico das Entidades do Setor Não Lucrativo, encontrando-se as regras definidas na Norma Contabilística e de Relato Financeiro para as Entidades do Sector Não ...Lucrativo (NCRF-ESNL). Assim, numa primeira parte deste trabalho faremos um enquadramento das entidades do setor não lucrativo, enquadrando este setor, com os setores privado e público. Posteriormente foi feita uma pequena resenha sobre a evolução da contabilidade em Portugal. Será analisado o preceituado pela NCRF-ESNL, apresentando uma questão, alvo de opiniões diversas e polémicas, defendidas por vários autores: o reconhecimento dos bens do património, histórico, artístico e cultural (BPHAC). De facto, iremos demonstrar que nem sempre, o reconhecimento destes itens, apresenta os requisitos necessários para que os mesmos possam ser considerados como ativos. A problemática deste conceito, é muito simples. Será que os BPHAC, cumprem, em geral o conceito de ativo, devendo ser reconhecidos como tal? Trata-se de um estudo de caso, privilegiando a análise documental, cedida pela entidade alvo deste estudo, uma Associação. Foi feita uma análise comparativa entre as demonstrações financeiras, onde seriam reconhecidos os BPHAC como ativos fixos, e demonstrações financeiras em que os BPHAC não estariam reconhecidos. Concluiu-se que os bens do património, histórico, artístico e cultural devem ser reconhecidos como ativos, pois melhoram a qualidade das demonstrações financeiras, e consequentemente dos seus indicadores financeiros.
We use the unique economic, legal, and political landscape of China to examine the impact of auditors on the incidence of accounting fraud. In particular, we examine whether large audit firms reduce ...the incidence of financial statement fraud in China, an emerging market in which auditors face strong government sanctions but low litigation risk associated with audit failures. We find that companies audited by large audit firms are less likely to commit financial statement fraud. This effect is stronger for regulated industries and for revenue-related frauds. Our results are robust to considering the severity of fraud, excluding firms cross-listing in other jurisdictions, using alternative measures of fraud, accounting for the self-selection of auditors, and controlling for other corporate governance mechanisms. Our results highlight the role of government sanctions in assuring audit quality and have important practical implications to help international audit firms – and businesses more generally – successfully compete in China.
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