Decoding Corporate Financial Health: A Comprehensive Quantitative Analysis of Annual Accounts and Financing Strategies
Business and Investment Review,
Год журнала:
2024,
Номер
2(1), С. 108 - 119
Опубликована: Фев. 25, 2024
Abstract
This
study
navigates
the
intricate
landscape
of
corporate
finance
within
publicly
traded
Indonesian
companies,
aiming
to
comprehensively
grasp
their
financial
health.
A
holistic
approach
merges
quantitative
analyses
annual
accounts
with
qualitative
insights
from
finance,
focusing
on
unraveling
nuanced
relationship
between
financing
techniques
and
performance
indicators,
considering
diverse
variables
such
as
industry
characteristics
company
sizes.
Employing
robust
methodologies
including
regression
analysis,
correlation
panel
data
uncovers
significant
trends.
Noteworthy
findings
include
a
burgeoning
reliance
debt
financing,
emergence
hybrid
structures,
industry-specific
variations
in
preferences.
The
positive
equity
profitability
aligns
seamlessly
agency
theory,
underlining
its
potential
for
aligning
management
interests
long-term
value
creation.
Meanwhile,
impact
emphasizes
imperative
companies
delicately
balance
benefits
risks
associated
leverage.
Implications
derived
research
extend
practical
advice
practitioners,
emphasizing
need
tailored
strategies,
strengthened
governance,
considerations.
Policymakers
are
encouraged
play
pivotal
role
fostering
market
development,
implementing
responsible
regulatory
measures,
championing
transparency
reporting.
not
only
contributes
existing
literature
by
enriching
academic
discourse
but
also
provides
actionable
businesses
navigating
terrain
Indonesia.
Язык: Английский
Assessing the Impact of International Financial Reporting Standards (IFRS) through Bibliometric Research
The ES Accounting And Finance,
Год журнала:
2023,
Номер
2(01), С. 41 - 52
Опубликована: Ноя. 30, 2023
The
present
study
evaluates
the
influence
of
International
Financial
Reporting
Standards
(IFRS)
on
scholarly
literature
through
utilization
bibliometric
analysis.
This
examines
frequency
occurrence
terms
in
a
dataset
consisting
renowned
publications,
thereby
uncovering
significant
themes
and
areas
focus
IFRS
research.
Prominent
terminology
such
as
"Financial
Standard,"
"Reporting,"
"Accounting"
indicate
an
exhaustive
examination
practical
implementation
reporting
standards
accounting
principles.
Underappreciated
terminologies
"Mandatory
Adoption"
"Earnings
Management"
underscore
intricate
domains
inquiry,
addressing
complexities
ramifications
linked
to
IFRS.
analysis
reveals
overarching
sustained
exploration,
strategic
considerations,
application,
which
offer
valuable
insights
for
both
researchers
practitioners.
research
contributes
delineation
priorities,
provision
instructional
materials,
orientation
policy
deliberations,
resolution
pragmatic
obstacles
within
ever-evolving
domain
Язык: Английский
The Effect of Regulatory Compliance and Digital Audit Adoption on Auditor Performance and Financial Reporting Accuracy in Indonesia
The ES Accounting And Finance,
Год журнала:
2023,
Номер
2(01), С. 77 - 86
Опубликована: Ноя. 30, 2023
The
financial
reporting
landscape
in
Indonesia
is
marked
by
a
complex
interplay
of
regulatory
compliance
and
the
adoption
digital
audit
technologies.
This
study
conducted
quantitative
analysis
to
investigate
relationships
between
compliance,
adoption,
auditor
performance,
accuracy.
results
revealed
robust
positive
association
both
performance
Regulatory
emerged
as
vital
driver
effective
auditing
higher
accuracy
Indonesian
context.
In
contrast,
while
promising,
did
not
exhibit
significant
impact
on
or
findings
underline
importance
adherence
fostering
transparency
accountability,
they
offer
valuable
insights
for
auditors,
organizations,
bodies
Indonesia.
Язык: Английский