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Issues in the recognition versus disclosure of financial information debate
Aleš Novak, 2016, izvirni znanstveni članek

Opis: Empirical evidence from the academic literature on capital market effects of financial information placement (i.e., recognition on the face of the primary financial statements versus disclosure in the notes to the financial statements) is not straightforward. Therefore, the purpose of this paper is to contribute to the recognition versus required disclosure debate in a standard-setting context by exploring possible reasons for perceived differences between recognized and disclosed amounts. These differences, in our view, arise due to demonstrated auditors’ greater tolerance for misstatement in disclosed amounts, allowed non- compliance with disclosure requirements even in strong enforcement regimes, lesser care that preparers of financial statements devote to disclosures relative to recognized items as well as behavioural factors and differential processing costs related to the users of financial information. We believe that these arguments strengthen the case for the general preference for the recognition of financial information in the standard-setting context. The original scientific contribution of this paper is to systematically identify the reasons for the differences between recognized and disclosed amounts in financial statements. As such, this paper may provide a suitable basis for the justification of certain conceptual changes in the field of international accounting standards that are currently underway.
Ključne besede: auditing, disclosure, financial information, notes, recognition
Objavljeno: 03.04.2017; Ogledov: 314; Prenosov: 150
.pdf Celotno besedilo (316,89 KB)
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Users' perceptions on internet financial reporting
Tatjana Dolinšek, Polona Tominc, Andreja Lutar-Skerbinjek, 2014, izvirni znanstveni članek

Opis: Background and Purpose: The objective of this research was to explore the perceptions of the users regarding Internet financial reporting practices in Slovenia. With this research, we wanted to determine what the perceptions of the users are regarding the reliability, credibility, usefulness and sufficiency of online accounting information and how their expectations regarding the content of accounting information differ from the actual situation. Design/ Methodology/ Approach: This research has two parts: in the first part, we summarised the actual situation regarding publishing of internet financial reporting on a sample of large companies in Slovenia (n=110) while, in the second part, we conducted a survey with which we assessed the expectations of users as regards of accounting information (n=127). We then compared users' expectations with the actual situation, analysed by evaluation of 110 websites of Slovene companies. Results: In the research we found that 52.6% of companies publish their accounting information on their websites and that on average 40.2% of users actually make use of this information We found that users have evaluated all four of characteristics: reliability, credibility, usefulness and sufficiency above average, whereby they evaluated usefulness with the highest grade and sufficiency with the lowest. Conclusion: The results of this research can offer companies a feedback on users´ expectations, particularly in cases where these expectations are greater than the actual situation. We have determined that users generally want information that indicates the financial status of a company (such as the Rating Report and data on the company's liquidity), as these information are currently expected by users but available information do not meet their need in full.
Ključne besede: Internet financial reporting, users’ perceptions, IFR indicator, accounting information
Objavljeno: 04.04.2017; Ogledov: 529; Prenosov: 179
.pdf Celotno besedilo (563,23 KB)
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