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Analysis of value-added reporting by listed industrial companies on the Johannesburg Stock ExchangeMotswagae, Pauline 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 1998. / ENGLISH ABSTRACT: The study investigated the divergent practice in the presentation of Value-Added Statements
(V AS) by industrial companies on the Johannesburg Stock Exchange. A standard statement
(for 1997 only), as suggested by the author, was constructed for all 188 companies analysed to
eliminate unusual or faulty recording of certain items. Overall, the calculated value added
differed from that published by the companies due to the inclusion of certain items which are
specific to particular companies. The information compiled during the investigation will also
he used to upgrade the database of the University of Stellenbosch Business School.
The results of the study suggest that there are indeed some deep-rooted conceptual problems
in reporting value added as well as problems associated with the treatment of individual items
in the statement. Taxation reporting in the V AS was found to be the major item where
inconsistency was prevalent. Of the 188 companies studied, about forty percent included what
the author tenned "taxation mistakes" in their VAS. Minority reporting was found to be
another significant problem area where companies were very inconsistent in reporting the
item. In addition, there were some strange items that the writer came across in the published
VAS.
[f value added is to be accepted as a useful tool in financial reporting, that is, if it is to gain
popularity and usefulness, it must be derived from a consistent model and should be
systematically applied. / AFRIKAANSE OPSOMMING: Die studie het die verskillende wyses ondersoek waarop Toegevoegdewaardestate (TWS)
opgestel is deue industriele maatskappye op die Johannesburgse Effektebeurs. 'n Standaard
staat (slegs vir 1997) soos voorgestel deur die skrywer is opgestel vir elk van die 188
maatskappye wat ontleed is ten einde ongewone of foutiewe rapportering te elimineer. Oor die
aigemeen het die berekende toegevoegde waarde verskil van die syfers soos gepubliseer deur die
maatskappy. Die verskille was hoofsaaklik toe te skryf aan die insluiting van sekere items wat
uniek was aan bepaaJde maatskappye. Die informasie versamel gedurende hierdie ondersoek sal
ook gebruik word om die databasis van die Bestuurskool van die Universiteit van Stellenbosch
op te gradeer.
Die resultate van die studie het getoon dat daar weI sommige diep-geworteide konseptuele
probleme in die rapportering van toegevoegde waardc bestaan het sowel as probleme
geassosieer met die hantering van individuele items in die TWS. Veertig persent van die 188
maatskappye ondersoek, het belastingfoute (soos deur die skrywer omskryf) ingesluit in die
gepubliseerde TWS. Die rapportering van minderheidsbelang was ook 'n groot probleem area
wat gelei het tot 'n groot mate van inkonsekwente rapportering. Verder het die skrywer op 'n
hele aantal ongewone items in die gepubliseerde TWS gevind.
As toegevoegde waarde as 'n handige hulpmiddel in finansiele rapportering aanvaar wil word,
dit is om groter populariteit en groter gebruikswaarde te verkry, sal dit ontwikkel moet word uit
'n bepaalde model, en op 'n sistematiese wyse opgestel word.
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A Study of financial statements of Hong Kong listed companies in relation to discourse requirements.January 1988 (has links)
by Kwok Chak Man, Maurice and Lau Wah Ching. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1988. / Includes bibliographical references.
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An investigation of the determinants of audit committee effectiveness /Wayne, Paul F. January 2003 (has links)
Thesis (Ph.D.)--York University, 2003. Graduate Programme in Administration. / Typescript. Includes bibliographical references (180-193). Also available on the Internet. MODE OF ACCESS via web browser by entering the following URL: http://wwwlib.umi.com/cr/yorku/fullcit?pNQ99259
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Αξιολόγηση και έλεγχος χρηματοοικονομικών καταστάσεων πολυεθνικών επιχειρήσεων / Evaluation and monitoring of financial statements of multinational enterprisesΧονδρογιάννης, Δημήτριος 11 July 2013 (has links)
Οι οικονομικές μονάδες μοιάζουν με τους ζωντανούς οργανισμούς: Δημιουργούνται, αναπτύσσονται, ακμάζουν, παρακμάζουν και πεθαίνουν, μέσα σε ένα αβέβαιο περιβάλλον. Η νομοτελειακή πορεία τους, όμως, από την γέννηση προς τον θάνατο είναι δυνατό να διαφοροποιηθεί ποιοτικά, μέσω της παράτασης των φάσεων της ανάπτυξης και της ακμής. Για να συμβεί αυτό θα πρέπει, στο μέτρο του δυνατού, να προγραμματίζεται η μελλοντική τους δράση, ώστε να εντοπίζονται έγκαιρα, να εκτιμώνται σωστά και να αντιμετωπίζονται αποτελεσματικά οι κίνδυνοι που τις απειλούν, παράλληλα δε να αξιοποιούνται οι ευκαιρίες που πηγάζουν από το ευρύτερο κοινωνικό και οικονομικό περιβάλλον. Είναι αναγκαία, επομένως, η διαρκής και συστηματική καταγραφή, παρατήρηση, ταξινόμηση, αξιολόγηση και αξιοποίηση των κάθε φορά διαθέσιμων δεδομένων, τα οποία εκφράζονται συνηθέστερα ως πιθανότητες κατανομές και σπανιότερα ως μονοσήμαντα μεγέθη. / These entities are like living organisms: Create, grow, flourish, decline and die within an uncertain environment. The deterministic path, however, from birth to death can be changed qualitatively by extending the phase of growth and prosperity. For this to happen should, wherever possible, to plan their future action to be identified in time to properly assess and manage effectively the risks threatening the above and also to exploit opportunities arising from the wider social and economic environment. It is necessary, therefore, the continuous and systematic recording, observation, classification, evaluation and utilization of data whenever available, the most commonly expressed as probabilities and distributions as a uniquely rare sizes.
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Kreativní účetnictví a účetní podvody jako porušování věrného a pravdivého obrazu účetnictví / The creative accounting and accounting fraud as violation of fair and true view in accountingDRÁBKOVÁ, Zita January 2011 (has links)
The main objective of the thesis is to set certain limits of financial statements manipulation within Czech accountancy legislation. The autor focused on answers for the questions: ?What are acceptable limits of financial statement manipulation? and ?It is possible to set these limits?? The dissertation thesis searches for answers to the following question: ?What are the results of manipulated financial statements?? when assessing the financial health of a business entity and the predicative abilities of financial statements. The thesis includes a case report of Windows dressing creative accountancy practices and off-balance financing for two variants of possible manipulation of financial statements in connection to different results of financial health assessment of those two variants in the business entity. This dissertation thesis deals with the specific interpretation of accountancy data. Its second line deals with understanding of financial statement preparation and intents of those who prepare them. This dissertation thesis summarizes outcomes of possibility and limits of manipulated financial statements and their identification.
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Hodnocení finančního zdraví podniku ve vazbě na finanční výkazy sestavené dle českých účetních předpisů (ČÚP) / The evaluation of the financial health of the firm in relation to financial statements compiled according to the Czech accounting standardsKUČEROVÁ, Jana January 2014 (has links)
This thesis is focused on the evaluation of the financial health of the firm in relation to financial statements compiled according to the Czech accounting standards. The aim of the thesis is to analyze the information ability of financial statements, because these statements are the basic source for financial analysis. Its results are dependent on the quality of information, which are contained in the financial statements. The problem of the financial statements is the possibility to influence them to desirable direction.In the theoretical part is described the final accounts and there are characterized individual statements and the weaknesses of the financial statements. The last chapter of the theoretical part includes the description of the financial analysis. The practical part evaluates the financial health of the definite company. There are identified the factors, which have the influence on the financial health. The impact of these factors are demonstrated on the changes of the value of the financial health´s models.
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Konsolidovaná účetní závěrka / Consolidated financial statementsŠmídová, Jana January 2008 (has links)
Consolidation of financial statements under Czech accounting rules and under IFRS. Definition of consolidated unit. Modification of financial statements. Exclusion of intergroup relationship. Goodwill. Methods of consolidation.
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Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ / Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected CountriesPodolská, Michaela January 2021 (has links)
The diploma thesis focuses on differences in the preparation of consolidated financial statements according to Austrian and Czech legislation. Although the countries are located in the European Union and the legislation of individual countries is increasingly corrected, there are some differences in the preparation of consolidated financial statements according to the legislation of both countries. These differences are explained by selected economic indicators on the results of the consolidation group. The diploma thesis also includes the preparation of a methodological manual for the preparation of consolidated financial statements according to the legislations of both countries, based on information from the user.
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Physics course goals, a meta-studyOliver, Keith W. 15 October 2003 (has links)
No description available.
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Kritiese beskouing van die uitwerking van wetsvoorskriftelikheid as 'n omgewingsfaktor op finansiële verslagdoeningBronkhorst, Sybrand 11 1900 (has links)
Text in Afrikaans / Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid
as 'n omgewingsfaktor van finansiele verslagdoening in
staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui
tneming aan gebruikers geopenbaar word.
Die volgende fasette is bespreek:
(1) 'n Teoretiese verwysingsraamwerk vir finansiele verslagdoening
waarin wetsvoorskriftelikheid beklemtoon is.
(2) 'n Oorsig van die historiese en huidige uitwerking van wetsvoorskriftelikheid
op finansiele verslagdoening.
(3) Wetsvoorskriftelikheid as.'n omgewingsfaktor van finansiele
verslagdoening in Suid-Afrika.
Soos in die Verenigde Koninkryk, die VSA en Australie, het
wetsvoorskrif telikheid in Suid-Af rika die bruikbaarheid van f inansiele
state aansienlik verbeter maar daar bestaan tekortkominge
in Suid-Afrika, wat aangespreek moet word.
Om onafhanklike en volgehoue navorsing te verseker, behoort
'n taakmag aangestel te word sodat wetsvoorskriftelike openbaarmaking
voortdurend aan die nuutste omgewingsontwikkelinge kan
voldoen. Terselfdertyd behoort wetgewing maatskappye te verplig
om basiese ontledingsverhoudings te openbaar vir sinvolle belegg
ingsbesluitneming. / This research was undertaken to show whether regulation as
an environmental factor of financial reporting can provide useful
information for making decisions.
The following aspects were discussed:
(1) A theoretical framework for financial reporting emphasizing
accounting regulation.
(2) A review of the historical and current influence of regulation
on financial reporting.
(3) Regulation as an environmental factor of financial reporting
in South Africa.
As in the United Kingdom, the USA and Australia, regulation
of accounting in South Africa has improved the usefulness of financial
reporting to a great extent, but there are still shortcomings
in South Africa that require attention.
To ensure independent and continuous research, it is recommended
that a task force be appointed to enable financial disclosure
to cope with the latest environmental developments. The
South African law should also force companies to disclose basic
analytical ratios for meaningful decision-making. / Management Accounting / M.Com. (Accounting)
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