El presente trabajo de investigación de tesis tiene como objetivo determinar el impacto financiero de la Norma Internacional de Contabilidad NIC 20: Contabilización de las Subvenciones de Gobierno e Información a Revelar Sobre Ayudas Gubernamentales bajo el contexto Covid-19 en las clínicas privadas de Lima Metropolitana, año 2020. Este tema porque, como es de nuestro conocimiento, actualmente, el Perú y el mundo está viviendo una crisis sanitaria que afecta no solo a la salud de los afectados, sino también genera problemas con la economía (continuidad de empresa en marcha). El Gobierno peruano con la finalidad de continuar con la cadena de pagos aprobó la creación del programa “Reactiva Perú” el mismo que consta de brindar préstamos a empresas que lo requieran a una tasa inferior a la del mercado en condiciones normales, cabe recalcar que este será brindado bajo ciertas restricciones y la liquidez recibida será utilizada para pagar únicamente obligaciones de corto plazo con trabajadores y proveedores. El trabajo de investigación está dividido en cinco capítulos que son los siguientes: Capítulo I Marco Teórico, alimentado de una recopilación de antecedentes de fuentes primarias donde se desarrollan conceptos acerca de las normas internacionales de información financiera (NIIF´S), norma internacional de contabilidad NIC 20 Contabilización de las Subvenciones de Gobierno e Información a Revelar Sobre Ayudas Gubernamentales, Préstamo Reactiva Perú y Covid-19. Capítulo II Plan de Investigación, en donde se formula el planteamiento del problema, la justificación, los objetivos e hipótesis y por último los parámetros y limitaciones. Capítulo III Metodología de Trabajo, se determinó la población y las muestras para los análisis cuantitativos y cualitativos. Capítulo IV Desarrollo de la Investigación, donde se puso en ejecución las metodologías estudiadas en el capítulo III, las mismas que fueron la realización de las entrevistas a profundidad, encuestas y caso práctico. Capítulo V Análisis de Resultados, en donde se analiza la aplicación de las entrevistas a profundidad, encuestas y caso práctico. Finalmente, se llega a la conclusión con la validación de la hipótesis general y específicas en base a los resultados obtenidos en las tablas cruzadas y CHI cuadrado. / The present thesis research work aims to diagnose the financial impact of the International Accounting Standard IAS 20: Accounting for Government Grants and Disclosure of Government Assistance under the context of Covid-19 in private clinics in Metropolitan Lima, year 2020. This topic because, as we are aware, Peru and the world are currently experiencing a health crisis that affects not only the health of those affected, but also generates problems with the economy (business continuity). The Peruvian government, in order to continue with the payment chain, approved the creation of the "Reactiva Perú" program, which consists of providing loans to companies that require them at a rate lower than the market rate under normal conditions. It should be noted that this program will be provided under certain restrictions and the liquidity received will be used only to pay short-term obligations with workers and suppliers. The research work is divided into five chapters, which are as follows: Chapter I Theoretical Framework, based on a compilation of background information from primary sources where concepts about international financial reporting standards (IFRS), international accounting standard IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, Reactiva Peru loan and Covid-19 are developed. Chapter II Research Plan, where the problem statement, justification, objectives and hypotheses are formulated, and finally the parameters and limitations. Chapter III Work Methodology, where the population and the samples for the quantitative and qualitative analyses were determined. Chapter IV Research Development, where the methodologies studied in chapter III were implemented, which were the in-depth interviews, surveys and case study. Chapter V Analysis of Results, where the application of in-depth interviews, surveys and a practical case is analyzed. Finally, the conclusion is reached with the validation of the general and specific hypotheses based on the results obtained in the crossed tables and CHI squared. / Tesis

Insufficient ESG information has been identified as a barrier in the transition towards a climate-neutral economy. This topic recently gained new interest, with the EU Commission implementing an action plan to finance sustainable growth. For the first time, the EU Commission has introduced a taxonomy that classifies whether or not an economic activity is sustainable - a potentially substantial addition to the field of ESG reporting. Financial market participants are initially targeted by the demands of disclosing taxonomy alignment of all affected activities. Due to the significant mandate that financiers hold as intermediates, their perspective on ESG disclosure is key to sorting out the complexity of non-financial transparency. The purpose of this thesis is to identify financiers’ current challenges within ESG reporting, and to indicate how the EU taxonomy will impact this context. A qualitative study was carried out with an aim to gather the perspectives of Swedish banks that provide portfolio management. 20 interviews with industry professionals were held, in order to illuminate internal obstacles and viewpoints in the banks’ operative businesses. The empirical data was thematically analyzed and discussed in regard to the Swedish finance industry as a whole. The findings present that the current challenges with ESG reporting firstly lie in a lack of comparability and clarity in the disclosure process. Secondly, there are difficulties with integration due to the tensions that underlie the financial purposes of most businesses. Despite the fact that shorter-term challenges are expected to remain with the taxonomy, mainly in the form of access to data and communication, the taxonomy is generally received as a long-awaited common language. The taxonomy contributes with standardization and structure to this setting and shows promise of integrational effects due to its activity-centered focus. Although the satisfaction of information needs will not entail change in itself, it is deemed necessary to obtain transparency in order for a subsequent environmental transition to take place. / Bristfällig ESG-information har identifierats som ett hinder i omställningen mot en klimatneutral ekonomi. Detta område har på sistone mötts av ett ökat intresse, i och med EU Kommissionens handlingsplan för att finansiera hållbar tillväxt. Mer specifikt introduceras för första gången en taxonomi, vilken klassificerar hur en ekonomisk aktivitet skall bedömas som hållbar - ett potentiellt signifikant tillägg till ESG-redovisning i stort. Initialt omfattas finansmarknadsaktörer av kraven att redovisa berörda aktiviteters överensstämmelse med taxonomins gränsvärden. I och med det betydande mandat som finansiärer innehar som intermediärer, är deras perspektiv på ESG redovisning mycket betydelsefullt i förståelsen av komplexiteten som kringligger icke-finansiell transparens. Syftet med denna studie är att identifiera finansiärers nuvarande utmaningar inom ESG redovisning, samt att indikera hur EU taxonomin kommer påverka dessa aktiviteter. En kvalitativ studie har genomförts med syftet att ansamla perspektiven av svenska banker som tillhandahåller portföljförvaltning. 20 intervjuer hölls med individer verksamma inom branschen, för att kunna identifiera interna hinder och synvinklar från bankernas operativa verksamhet. Den empiriska datan analyserades sedan tematiskt och diskuterades i förhållande till den svenska finansindustrin i stort. Resultaten visar att de nuvarande utmaningarna inom ESG-redovisning härleds dels till en brist på jämförbarhet och klarhet i redovisningsprocessen, och dels till svårigheter att integrera arbetet i och med intressekonflikter som underbygger de finansiella syftena av företag. Trots faktumet att vissa svårigheter på kortare sikt väntas kvarstå med införandet av taxonomin, framförallt inom datatillgång och kommunikation, så mottar branschen taxonomin som ett efterlängtat gemensamt språk. Taxonomin bidrar med standardisering och struktur till redovisningslandskapet, och dess aktivitetsfokus visar på lovande integrationsmässiga effekter. Tillfredsställandet av informationsbehov innebär visserligen inte någon förändring i sig, men upprättandet av förhöjd transparens ses som direkt nödvändigt för att möjliggöra en efterföljande transition mot mer hållbara industrier.

Climate change is the most pressing environmental challenge of our time, with global temperatures rising and extreme weather events becoming more frequent. The corporate sector, particularly large industrial entities, faces increasing scrutiny due to its significant contributions to global emissions. This thesis examines Scope 3 emissions reporting within the mining and extractive industries, focusing on data quality and comparing Nordic and international practices.    Using a self-developed theoretical model of logic, concepts, metrics, and tools, this research investigates how these industries report their Scope 3 emissions and identifies gaps in current practices. The study utilizes an abductive approach, combining both inductive and deductive methods, supported by a mixed-method combined of empirical data from publicly available sustainability reports and an online questionnaire, targeting mining and extractive companies and sustainability managers.   Key findings reveal considerable variability in how companies report Scope 3 emissions, with Nordic companies often lagging behind their international counterparts despite strong sustainability credentials. Data quality concerns, including issues of accuracy, completeness, and timeliness, undermine stakeholders' ability to make informed decisions. Additionally, the research highlights diverse tools and methodologies employed by companies, noting that the lack of clear guidelines often hinders their effectiveness.   This thesis contributes to a deeper understanding of Scope 3 emissions management, emphasizing the need for standardized and effective reporting practices.

This dissertation comprises three essays which empirically investigate consequences of transparency. The first essay investigates how transparency, demanded by the government as a customer of firms, affects firms’ financial reporting. It provides evidence that, relative to firms without government customers, government suppliers have a higher quality of financial reporting. Findings indicate that government procurement requirements, which are linked to internal control over financial reporting, can positively affect the external information environment of firms. The second essay examines how managers react to a stricter transparency mandate in pension accounting, if this mandate increases the expected volatility of balance sheet items. Managers of affected firms change decisions on pension plans which mitigate volatility and in addition, affected firms exhibit less volatile accruals but more volatile discretionary real actions suggesting managers reduce volatility in balance sheets. Findings imply that a transparency mandate in pension accounting may have (unintended) consequences for managerial decision-making if the mandate reveals more economic volatility on balance sheets. The third essay studies how (data-transparently) researchers visualize their quantitative findings and how this affects the impact of academic work. It finds that, compared to articles in field-specific economics journals, articles in economics journals with a broader audience use more figures than tables and that articles visualizing (data-transparently) with figures receive more citations. An online experiment, which manipulates how a fictive study visualizes scientific results, finds that participants assess the internal validity of research as being higher and are more willing to cite research if it visualizes results data-transparently. The findings imply that (data-transparent) visualization can enhance the impact of academic work. / Die Dissertation besteht aus drei Aufsätzen, die die Auswirkungen von Transparenz untersuchen. Im ersten Aufsatz wird analysiert, wie sich die von einer Regierung im Rahmen der öffentlichen Auftragsvergabe geforderte Unternehmenstransparenz auf die Finanzberichterstattung von Unternehmen auswirkt. Lieferanten der Regierung weisen eine höhere Qualität der Finanzberichterstattung auf als Vergleichsunternehmen. Der zweite Aufsatz untersucht, wie Manager auf strengere Transparenzanforderungen in der Pensionsbilanzierung reagieren, wenn diese die Bilanzvolatilität erhöhen. Die Manager nehmen Bilanzanpassungen vor, die die Volatilität reduzieren, was auf eine beabsichtigte Bilanzglättung hindeutet. Der dritte Aufsatz untersucht den Zusammenhang zwischen der Visualisierung von quantitativen Forschungsergebnissen in wirtschaftswissenschaftlichen Zeitschriften und dem Einfluss akademischer Forschung. Economics-Journals verwenden mehr Abbildungen als Business-Journals, was Zitationen zu fördern scheint. Experimentelle Evidenz zeigt weiterhin, dass datentransparente Visualisierungen den Einfluss akademischer Forschung positiv beeinflussen können, dass dies aber auch stark disziplinabhängig ist.

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, companies in South Africa are producing employee reports although there is no guidance by any regulatory bodies as to the form and contents of such reports. This study examines the desirability of employee reporting in South Africa with emphasis on the theoretical background to the subject, and the attitudes of employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports. After analysis, it was concluded: (1) There is a need for employee reporting. (2) Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as the form of employee reporting. (3) Public accountant involvement with published employee reports is undesirable. (4) More research is needed. These conclusions support the following recommendations. (1) SAICA should show support for the disclosures required by The King report on corporate governance. (2) SAICA should re-instate the Employee Report Award. (3) The communication role of employee reporting should be emphasized. (4) There should be no regulatory interference with the form of employee reporting at the moment. / Financial Accounting / D. Comm. (Accounting)

沙氏法是美國在經歷一連串包括安隆、世界通訊等知名企業在內的財報不實醜聞後，為重建投資大眾對公開發行公司財報及美國證券市場的信心，迅速於2002年7月30日頒佈之一項企業革新法。綜觀其中66項條款，引發最多爭議、且對所有公司影響最大的首推404條款。該條款要求管理階層與簽證會計師評估公司與財務報導有關之內部控制制度其有效性，而爭議的重點主要在其實施方式和高遵循成本。 本研究透過個案研究，以深度訪談與問卷調查的方式，瞭解個案公司為遵循沙氏法404條款而推動之專案其組織架構與施行程序，同時蒐集公司主管及員工之意見，以分析實施效益並提出建議。 研究發現，33.34%的受訪者認同公司遵循沙氏法404條款所獲得的效益大於成本，17.34%反對，49.33%持中性看法。受訪者除認為實施沙氏法專案有助於強化同仁的風險意識、引導公司重新檢視與財務報導有關之內部控制制度，並將作業程序標準化、提升內控品質與財報可信度、遵循集團政策外，同時認為沙氏法專案有改善的空間，尤其在整合公司現有的風險控管機制、簡化測試流程及對測試文件的要求等方面。 誠如個案公司財務長所重視的“塑造企業文化”，沙氏法404條款強調的是“由上到下、以風險為基礎”，因此，樹立正確的在上位者之語調與表態極為重要，尤其是董事會、執行長和財務長，必須全力支持，建構具成本效益且符合沙氏法404條款的測試架構，以評估與財務報導有關之內部控制，進而確保財務報導之可靠性。 / After a whole series of financial scandals, such as Enron and WorldCom frauds, the US government swiftly declared the Corporate Reform Law on July 30, 2002, i.e. the Sarbanes-Oxley Act of 2002 (“SOX”), aiming to restore investors’ confidence in financial statements of the public companies and the US security market, as well. Among 66 sections in total in SOX, the most contentious aspect, which has also made significant impacts on companies, is Section 404 (“SOX 404”) requiring management and the external auditors to assess the effectiveness of Internal Control over Financial Reporting (“ICFR”). The key point of contention is its stringent implementation and high compliance cost. In-depth interview and questionnaire survey methods were adopted in this case study to explore how the researched company (“the Company”) implemented its project in response to SOX 404 and then to have a detailed analysis based upon the answers and comments obtained from the interviewees and the questionnaire respondents. Suggestions are made at the end of the study. The study finds that 33.34% of the respondents agreed with the view that compliance with SOX 404 generates greater benefit than cost to the Company, while 17.34% were against it, and 49.33% remained neutral. Despite the fact that abiding by SOX may enhance the employees’ risk awareness, guide the company to reexamine its ICFR, add more credibility of financial reports, and conform to Group policy etc., both the interviewees and the respondents consider that there is room for improvement as far as SOX 404 project is concerned. For example, a full integration of the existing risk management mechanisms and also a great simplification of testing procedures and documentation requirements. Just as the CFO of the Company highlights the importance of molding enterprise culture, SOX 404 is also top-down, risk-based oriented. As a result, it is essential to set the right tone at the top. The Board of Directors, CEO, and CFO must give their full support for building a testing framework, which is cost-effective and keeps to SOX 404. By doing so, ICFR can be accurately assessed, and the reliability of financial reports can be virtually assured.

Dans un contexte d’harmonisation comptable internationale visant à améliorer la qualité de l’information financière publiée par les groupes internationaux afin d’en assurer l’utilité, notre recherche doctorale a pour objet d’apporter une contribution à l’évaluation de l’utilité et de la comparabilité de l’information sectorielle. Cette recherche adopte une approche qualitative mono-sectorielle à travers l’étude du contenu des rapports de recommandation des analystes et des rapports annuels des grands groupes hôteliers internationaux, et une approche internationale à travers la comparaison des référentiels IAS/IFRS et US GAAP. Nous proposons en premier lieu d’étudier l’utilité de l’information sectorielle pour les analystes financiers à travers l’utilisation qu’ils en font dans leurs rapports et le lien de cette utilisation avec l’exactitude des prévisions qu’ils réalisent. Nous analysons ensuite l’évolution de la comparabilité de l’information sectorielle « normée » publiée par les groupes et la comparabilité de leurs pratiques de publication hors annexe. En raison de la diversité des pratiques de publication des firmes, l’utilité et la comparabilité de l’information sectorielle publiée par les groupes hôteliers internationaux demeurent perfectibles. / International accounting harmonization aims to improve financial reporting quality in order to enhance its usefulness. In this context, we study the usefulness and the comparability of segment information. Our research is mainly qualitative – analysis of annual reports and analysts’ reports contents - , hotel industry based and IAS/IFRS versus US GAAP focused. First, we address whether segment information is useful for financial analysts assessing usefulness through its use and its link with forecasts’ precision. Second, the research deals with the evolution of normalized segment information comparability and with the comparability of segment voluntary disclosures reported by international hotel groups. We find that, mainly because of the heterogeneity of disclosure practices, both usefulness and comparability of segment information remains incomplete and perfectible in the international hotel industry.

政府為雇主之公務人員退休撫卹計劃，依據現行退撫法規設立公務人員退休撫卹基金管理委員會及監理委員會負責業務執行，屬於雇主〈即政府〉責任之退休基金提撥政策依法由公務人員退休撫卹基金管理委員會釐定，定期依照精算評估報告規劃年度提撥率與基金負債，由於公務人員退休撫卹制度之健全與否攸關國家行政效能，依歐美先進國家之作法，均依據精算原理擬定合適之退休金提撥原則，並將財務資訊透過政府單位之財務報導予以認列與揭露，本研究鑑於公務人員退休撫卹計劃之特殊性與重要性，以美國政府會計準則第27號公報為參考依據，探討政府採用退休金提撥原則之合理性，如何正確揭露於相關之財務報導，適度認列公務人員退休基金之負債，同時清楚呈現基金之提撥歷程，建立完整之精算揭露準則與方法。 第一章 緒論 第一節 研究動機和目的 第二節 研究範圍和限制 第三節 研究架構和內容 第二章 公務人員退休撫卹計劃 第一節 退休撫卹計劃的類型 第二節 公務人員退休撫卹計劃之角色 第三章 退休基金之提撥原則 第一節 前言 第二節 確立提撥所依據的精算負債 第三節 確立基金提撥的方法與目標 第四節 建立財務分析模式 第五節 確定目標成本提撥的穩定度 第六節 檢驗基金提撥是否符合法律與會計規範 第四章 公務人員退休撫卹計劃之財務報導 第一節 不同退撫計劃財務報導之差異 第二節 我國公務人員退撫計劃之種類 第三節 公務人員退撫計劃財務報導之基本概念 第四節 公務人員退撫計劃資訊之揭露 第五章 結論與建議 第一節 結論 第二節 建議 第三節 後續研究之建議 附錄一 名詞解釋 附錄二 各種精算成本法之數學公式及說明 附錄三 公務人員退撫計劃退休金相關精算資訊財務報導之範例說明 附錄四 中華民國精算學會「退休辦法一般公認精算評估準則」 附錄五 財務會計準則公報第十八號精算評估中針對具有共同性精算假設所應採用之基礎 參考書目 / According to enact public employees pension regulations, the Taiwan public employee management board and supervisory board was established to perform the administration for the government employees pension plan. The management board is required by law to set up the funding policy and disclose the plan liabilities to the plan members annually. Since the financial soundness and compensation suitability of the pension scheme is directly related to the government productivity and competency, the funding schedule need to be guided carefully based on the sounded actuarial principle. In this study, statement No.27 of the government standard accounting board (GASB) employed in United States is examined to investigate the substantive funding policy and financial reporting. The financial reporting of the funding schedule for the public and the accrued liabilities disclosed in the balance sheet of the pevsion fund are also scrutinized. Finally explicit requirements for actuarial reporting and general actuarial principle for government employees pension plan are proposed.

為改善資訊揭露環境，並增進上市公司的資訊透明度，上海證券交易所在2004年起對所有上市公司強制實施XBRL財務報導格式，本研究檢驗強制實施XBRL財務報導格式對於公司經營績效之影響，以上海證券交易所上市公司為研究對象，研究期間為2003年至2010年，並考慮中國國有企業的特色，將樣本公司分為國有企業與民營企業，分別檢視強制實施XBRL財務報導格式對其經營績效之影響。基於中國國有企業之組織特性，本研究假設僅有民營企業可獲益於強制實施XBRL財務報導格式，並因此提升經營績效。實證結果顯示，確實僅有民營企業獲得XBRL財務報導的效益，在強制實施XBRL財務報導格式後經營績效提升，但由於組織特性的關係，強制實施XBRL財務報導格式的預期效益並未顯現在國有企業，對中國國有企業來說，資訊透明度與外部監督的提升不足以解決其經營上之代理問題。

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.