Suchergebnisse - "FINANCIAL statements"

Assessing Similarity in Production from Organizational and Department-Level Financial Accounting Statements.

Autoren: Friesner D Brajcich A Friesner K et al.

Quelle: Hospital topics [Hosp Top] 2025 Oct-Dec; Vol. 103 (4), pp. 299-315. Date of Electronic Publication: 2024 Sep 05.

Publikationsart: Journal Article

Info zur Zeitschrift: Publisher: Routledge Country of Publication: United States NLM ID: 0411772 Publication Model: Print-Electronic Cited Medium: Internet ISSN: 1939-9278 (Electronic) Linking ISSN: 00185868 NLM ISO Abbreviation: Hosp Top Subsets: MEDLINE

MeSH-Schlagworte: Accounting*/methods , Accounting*/standards , Financial Statements*/standards , Financial Statements*/statistics & numerical data, Humans ; Washington

The Role of Internal Control Disclosure in Financial Reporting Precision and the Quality of Audited Financial Reports.

Autoren: Deng, Mingcherng Wen, Xiaoyan

Quelle: Journal of Accounting, Auditing & Finance. Oct2025, Vol. 40 Issue 4, p1453-1474. 22p.

Schlagwörter: *AUDITING, *AUDITED financial statements, *FINANCIAL statements, *CORPORATE investments, *DISCLOSURE laws, *MARKET value

Earnings Announcement Content as a Signal of Reliability.

Autoren: Seavey, Scott E. Snow, Neal M. Whitworth, James D.

Quelle: Journal of Accounting, Auditing & Finance. Jul2025, Vol. 40 Issue 3, p765-798. 34p.

Schlagwörter: *FINANCIAL statements, *DISCLOSURE, *BUSINESS enterprises, *EARNINGS announcements, CONTENT analysis, CERTAINTY

Does Financial Statement Line-Item Comparability Affect Analysts' Forecasts?

Autoren: Henry, Elaine Liu, Fang-Chun Yang, Steve et al.

Quelle: Journal of Accounting, Auditing & Finance. Apr2025, Vol. 40 Issue 2, p337-369. 33p.

Schlagwörter: *FINANCIAL statements, *BUSINESS forecasting, *ECONOMIC indicators, *FORECASTING, *BUSINESS enterprises, *EARNINGS forecasting

Measuring Disaggregation Quality.

Autoren: Casey, Ryan Gao, Feng Kirschenheiter, Michael et al.

Quelle: Journal of Accounting, Auditing & Finance. Jan2025, Vol. 40 Issue 1, p37-48. 12p.

Schlagwörter: *FINANCIAL statements, *FINANCIAL market reaction, *CORPORATION reports, *FINANCIAL disclosure, *TIME management

Missing Financial Data.

Autoren: Bryzgalova, Svetlana Lerner, Sven Lettau, Martin et al.

Quelle: Review of Financial Studies. Mar2025, Vol. 38 Issue 3, p803-882. 80p.

Schlagwörter: *FINANCIAL statements, *TIME series analysis, *RISK premiums, *FINANCIAL research, *PORTFOLIO management (Investments), MISSING data (Statistics)

Disclosure spillover from going‐private activity.

Autoren: Hinson, Lisa A. Piao, Zhenhao

Quelle: Contemporary Accounting Research. Mar2025, Vol. 42 Issue 1, p247-284. 38p.

Schlagwörter: *FINANCIAL statements, *MERGERS & acquisitions, *DISCLOSURE laws, *DISCLOSURE, *EARNINGS forecasting, KNOWLEDGE transfer

WHAT A BALANCE SHEET REVEALS.

Autoren: MILSTEAD, DAVID (AUTHOR) David.Milstead@futurenet.com

Quelle: Kiplinger Personal Finance. Nov2025, Vol. 79 Issue 11, p58-59. 2p. 1 Color Photograph.

Schlagwörter: *FINANCIAL statements, *DECISION making in investments, *DEBT, *FINANCIAL ratios, *DEBT management, *LIABILITIES (Accounting), *ASSETS (Accounting)

Analyzing Open-Source eXtensible Business Reporting Language (XBRL) Financial Statement Data: A DuPont Analysis.

Autoren: Hoag, Matthew L. Swallow, Nick P. Weinberger, Andrew S.

Quelle: Issues in Accounting Education. Nov2025, Vol. 40 Issue 4, p161-173. 13p.

Schlagwörter: *FINANCIAL statements, *CORPORATE finance, *FINANCIAL statements standards, *FINANCIAL performance, DATA extraction, DATA integration, DATA transformations (Statistics)

Firma/Körperschaft: E.I. du Pont de Nemours & Co. DD

Considering Financial Assets When Promoting Sense of Purpose in Older Adulthood.

Autoren: Pfund GN Hill PL

Quelle: Journal of aging & social policy [J Aging Soc Policy] 2024 Mar 03; Vol. 36 (2), pp. 209-221. Date of Electronic Publication: 2022 Feb 01.

Publikationsart: Journal Article

Info zur Zeitschrift: Publisher: Informa Healthcare Country of Publication: England NLM ID: 8914669 Publication Model: Print-Electronic Cited Medium: Internet ISSN: 1545-0821 (Electronic) Linking ISSN: 08959420 NLM ISO Abbreviation: J Aging Soc Policy

MeSH-Schlagworte: Financial Statements* , Aging*, Humans ; Aged ; Cross-Sectional Studies ; Retirement ; Investments

Analysis combining the multiple FAO food balance sheet datasets needs careful treatment.

Autoren: Vonderschmidt A Arendarczyk B Jaacks LM et al.

Quelle: The Lancet. Planetary health [Lancet Planet Health] 2024 Feb; Vol. 8 (2), pp. e69-e71.

Publikationsart: Journal Article

Info zur Zeitschrift: Publisher: Elsevier B.V Country of Publication: Netherlands NLM ID: 101704339 Publication Model: Print Cited Medium: Internet ISSN: 2542-5196 (Electronic) Linking ISSN: 25425196 NLM ISO Abbreviation: Lancet Planet Health Subsets: MEDLINE

MeSH-Schlagworte: Financial Statements* , Food*, United Nations

Green credit policy and corporate excess cash holdings.

Autoren: Ning J Wang G Xiong F et al.

Quelle: PloS one [PLoS One] 2024 Jan 16; Vol. 19 (1), pp. e0294079. Date of Electronic Publication: 2024 Jan 16 (Print Publication: 2024).

Publikationsart: Journal Article

Info zur Zeitschrift: Publisher: Public Library of Science Country of Publication: United States NLM ID: 101285081 Publication Model: eCollection Cited Medium: Internet ISSN: 1932-6203 (Electronic) Linking ISSN: 19326203 NLM ISO Abbreviation: PLoS One Subsets: MEDLINE

MeSH-Schlagworte: Financial Statements* , Industry*, Cross-Sectional Studies ; Organizations ; Policy ; China ; Environmental Policy

IFRS 18 İLE FİNANSAL RAPORLAMADA YENİ DÖNEM: DEĞİŞİKLİKLER, MPM’LER, FIRSATLAR VE ZORLUKLAR.

Alternate Title: NEW ERA IN FINANCIAL REPORTING WITH IFRS 18: CHANGES, MPMS, CHALLENGES AND OPPORTUNITIES.

Autoren: ÖZ, Merve¹ ozmer@mef.edu.tr

Quelle: Financial Analysis / Mali Cozum Dergisi. kas/ara2025, Vol. 35 Issue 192, p2053-2069. 17p.

Schlagwörter: *INTERNATIONAL Financial Reporting Standards, *FINANCIAL statements, *DISCLOSURE, *KEY performance indicators (Management)

Market reaction to the recognition of data resources in financial statements.

Autoren: Jiu, Lili Li, Jiabao Li, Ziyin et al.

Quelle: Applied Economics. Oct2025, p1-22. 22p.

Schlagwörter: *FINANCIAL market reaction, *FINANCIAL statements, *VALUATION, *INNOVATIONS in business, *INTANGIBLE property, *INVESTOR confidence, ELECTRONIC information resources, CHINESE corporations

Firma/Körperschaft: CHINA. Ministry of Finance

The opacity-reducing effect of digital transformation on firms’ financial reporting.

Autoren: Zhao, Li Wu, Guo

Quelle: Applied Economics. Oct2025, p1-16. 16p. 1 Illustration.

Schlagwörter: *DIGITAL transformation, *FINANCIAL statements, *EARNINGS management, EVALUATION methodology, REGULATORY compliance, CHINESE corporations

The Next Accounting Frontier: Bringing Structure and Reliability to NLP.

Autoren: Livnat, Joshua Pozharny, Jacob Suslava, Kate

Quelle: Journal of Portfolio Management. Nov2025, Vol. 52 Issue 1, p179-201. 23p.

Schlagwörter: *NATURAL language processing, *FINANCIAL statements, *ACCOUNTING, *DATA analysis, *INVESTORS, *QUALITATIVE research, COMPUTATIONAL linguistics

Political Lobbying on Accounting Standards in the U.S., in the U.K. and at the IASC/IASB.

Autoren: Zeff, Stephen A.¹ (AUTHOR) sazeff@rice.edu

Quelle: Foundations & Trends in Accounting. 2025, Vol. 20 Issue 1, p1-106. 106p.

Schlagwörter: *FINANCIAL statements, *ECONOMIC impact, *TRADE associations, *LOBBYING, *LOBBYISTS

Navigating accounting reforms: a qualitative comparative analysis of accrual implementation in Italian local governments.

Autoren: Benfante, Gioacchino Casali, Alessandro Mozzoni, Isabella et al.

Quelle: Journal of Public Budgeting, Accounting & Financial Management. 2025, Vol. 37 Issue 6, p1-27. 27p.

Schlagwörter: *GOVERNMENT accounting, *FINANCIAL statements, *ACCOUNTING, *PUBLIC opinion, *ACCOUNTING departments, *ACCRUAL basis accounting

Legislators' demand for firms' financial statements: evidence from U.S. congressional redistricting events.

Autoren: Ma, Matthew Pan, Jing Rouen, Ethan et al.

Quelle: Review of Accounting Studies. Dec2025, Vol. 30 Issue 4, p3815-3856. 42p.

Schlagwörter: *FINANCIAL statements, *STAKEHOLDER theory, *LOBBYING, LEGISLATORS, UNITED States legislators, INFORMATION needs, CONGRESSIONAL apportionment, POLICY sciences

Geografische Kategorien: UNITED States

Firma/Körperschaft: UNITED States. Congress. House

Predicting Material Misstatements Using Machine Learning.

Autoren: Zhang Parker, Chanyuan Jiang, Lanxin Cho, Soohyun et al.

Quelle: Accounting Review. Nov2025, Vol. 100 Issue 6, p225-262. 38p.

Schlagwörter: *MISLEADING financial statements, *FORECASTING, *ALGORITHMS, *ARTIFICIAL intelligence, *TAX benefits, *AUDITORS, *NONCOMPLIANCE, MACHINE learning