New Challenges in Accounting and Finance最新文献

Accounting of State Grants According to International Financial Reporting Standards 根据《国际财务报告准则》对国家补助金进行会计核算

New Challenges in Accounting and Finance Pub Date : 2023-12-01 DOI: 10.32038/ncaf.2023.10.02

Olena Lagovska

{"title":"Accounting of State Grants According to International Financial Reporting Standards","authors":"Olena Lagovska","doi":"10.32038/ncaf.2023.10.02","DOIUrl":"https://doi.org/10.32038/ncaf.2023.10.02","url":null,"abstract":"Accounting for grant agreements is an important aspect of financial management for a variety of organisations, including not-for-profit, commercial enterprises, and public institutions. Accounting for grants helps to ensure financial openness and transparency in the organisation's activities. This is important to meet the requirements of stakeholders, including donors, government agencies, investors, and the public. The purpose of the study is to identify the areas of grant funds reporting in accordance with international financial reporting standards. The study found that many organisations receive grants from various sources, and this may include funds from governmental organisations and international donors. Accounting for grants helps ensure compliance with the terms and conditions that accompany the grant. Grants accounting helps organisations to effectively manage financial resources provided for specific projects or programmes. This ensures the efficient use of funds and the achievement of planned results. In addition, Grant Accounting allows you to evaluate the results and impact of projects that have been funded by grants. This helps organisations and donors understand how successful their investments have been. In general, grant accounting is important for the financial stability, transparency, and efficiency of grant-receiving organisations. It helps ensure effective management of financial resources and fulfilment of obligations to donors and other stakeholders.","PeriodicalId":180391,"journal":{"name":"New Challenges in Accounting and Finance","volume":"33 5-6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139191298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of Accounting Information System Knowledge, User Satisfaction, and Internal Control on MySAP Implementation 会计信息系统知识、用户满意度和内部控制对 MySAP 实施的影响

New Challenges in Accounting and Finance Pub Date : 2023-12-01 DOI: 10.32038/ncaf.2023.10.03

Patricia Irene, Kuncu Saragih, Frangky Sitorus, Ktut Silvanita

引用次数: 0

Bank Performance Determinants: State of the Art and Future Research Avenues 银行绩效决定因素:现状与未来研究方向

New Challenges in Accounting and Finance Pub Date : 2023-09-01 DOI: 10.32038/ncaf.2023.09.03

Anas Azzabi, Younes Lahrichi

引用次数: 0

Financial Performance Analysis Before and After the Rise of Digital Companies (Case Study in the Transportation, Banking and Manufacturing Sector Listed on the Indonesia Stock Exchange) 数字化企业崛起前后的财务绩效分析(以印尼证券交易所上市的交通、银行和制造业为例)

New Challenges in Accounting and Finance Pub Date : 2023-04-01 DOI: 10.32038/ncaf.2023.09.02

Sari Widati, Purwanto Purwanto, Vionita Nadila Putri

{"title":"Financial Performance Analysis Before and After the Rise of Digital Companies (Case Study in the Transportation, Banking and Manufacturing Sector Listed on the Indonesia Stock Exchange)","authors":"Sari Widati, Purwanto Purwanto, Vionita Nadila Putri","doi":"10.32038/ncaf.2023.09.02","DOIUrl":"https://doi.org/10.32038/ncaf.2023.09.02","url":null,"abstract":"Rapid technological developments in this era have an impact on incumbent companies or in other words, are companies that first exist and operate in the world. Technology has an influence on every area of human life. The increasing number of online technology-based digital companies such as start-up companies on demand, financial technology (fintech) companies, and electronic commerce (e-commerce) companies, of course have an impact on incumbent companies in various sectors. This study was conducted to determine whether or not there are differences in the financial performance of incumbent companies between before and after the rise of digital companies. This research was conducted on companies in the transportation, banking and manufacturing sectors listed on the Indonesia Stock Exchange in 2012-2014 and 2016-2018, using profitability ratios, leverage ratios, liquidity ratios and activity ratios as measured by return on assets (ROA), debt ratio (DR), current ratio (CR) and total assets turnover ratio (TATO). Tests carried out include descriptive statistical analysis, normality test and hypothesis testing. In testing the hypothesis using the paired sample t-test method. The results of this study are that there is no significant difference in financial performance before and after the rise of digital companies assessed from ROA, DR, CR and TATO. In testing the hypothesis using the paired sample t-test method.","PeriodicalId":180391,"journal":{"name":"New Challenges in Accounting and Finance","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128371152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Financing Public Health Expenditure in an Aging Society: The Role of Public-Private Partnerships in Health 老龄化社会中公共卫生支出的筹资:公私伙伴关系在卫生领域的作用

New Challenges in Accounting and Finance Pub Date : 2023-01-01 DOI: 10.32038/ncaf.2023.09.01

Lícia Laura Craveiro de Souza Queir, Diego Rodrigues Boente

引用次数: 1

Goodwill and Negative Goodwill: The Real Vision for the Future of a Company–Greek Accounting Standards View 商誉和负商誉:公司未来的真实愿景-希腊会计准则观点

New Challenges in Accounting and Finance Pub Date : 2022-12-01 DOI: 10.32038/ncaf.2022.08.03

Gkinoglou Emmanouil

引用次数: 1

The Determinants of FDI Inflows in Romania 罗马尼亚外国直接投资流入的决定因素

New Challenges in Accounting and Finance Pub Date : 2022-12-01 DOI: 10.32038/ncaf.2022.08.02

Malsha Mayoshi Rathnayaka Mudiyanse, G. Epuran

{"title":"The Determinants of FDI Inflows in Romania","authors":"Malsha Mayoshi Rathnayaka Mudiyanse, G. Epuran","doi":"10.32038/ncaf.2022.08.02","DOIUrl":"https://doi.org/10.32038/ncaf.2022.08.02","url":null,"abstract":"The growth of foreign direct investment around the world has been significant in recent years. It is a critical element of any and every nation's economy, including Romania's. The main objective of the study is to examine the potential determinants of FDI inflows in Romania during the period from 1997 to 2019. We employed the Autoregressive Distributed Lag (ARDL) bound co-integration technique to identify the potential determinant factors of FDI inflows such as trade openness, gross domestic product, interest rate, education level of the labor force, exchange rate, inflation, and control of corruption. As per the findings, the log of gross domestic product and labor force education variables have a positive impact on inbound FDI, whereas trade openness has a negative impact in the long run. In the long run, other variables, such as interest rates, real effective exchange rates, and corruption control variables, cannot explain the variation in inbound FDI. In the short run, the log of gross domestic product, labor force education, real effective exchange rate, and corruption control explain the variation in FDI inflows, although the interest rate and inflation are insignificant. The findings revealed some important policy implications, including the need to maintain a stable exchange rate and promote strong open trade policies to improve the investment climate, increase gross domestic product to create needed markets for foreign investors, improve labor force education by introducing training and workshops, and control corruption by implementing rules that are more effective.","PeriodicalId":180391,"journal":{"name":"New Challenges in Accounting and Finance","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127859928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Relations Between Shareholding Nationality, Controllership and Organizational Characteristics: A Study in Publicly Traded Companies Listed on B3 股权国籍、控制人身份与组织特征的关系——基于B3上市公司的研究

New Challenges in Accounting and Finance Pub Date : 2022-09-01 DOI: 10.32038/ncaf.2022.07.03

Emily Tavares Pessoa Maciel, Antônio André Cunha Callado

{"title":"Relations Between Shareholding Nationality, Controllership and Organizational Characteristics: A Study in Publicly Traded Companies Listed on B3","authors":"Emily Tavares Pessoa Maciel, Antônio André Cunha Callado","doi":"10.32038/ncaf.2022.07.03","DOIUrl":"https://doi.org/10.32038/ncaf.2022.07.03","url":null,"abstract":"This paper identifies the relationship between the nationality of shareholding nationality, controllership and organizations characteristics than 426 companies publicly listed in Brazil, Bolsa e Balcão (B3). The organization structure is characterized for the standardize structure through the similar actions with the objective for guide the company to achieve its long‐term purposes set as goals. The organizational characteristics are single and needed to be in consistence with the mission, vision and values of the companies. The research was characterized as exploratory, descriptive and quantitative, using the documental research technique and relying on a checklist as a data collection instrument. The operationalization of the data took place by descriptive and inferential statistics. The results indicated that regardless of the nationality of the company's shareholding control, its business behavior is similar, its cultures, values and characteristics are not related to the organizational characteristics adopted, identifying isomorphic behaviors. This perspective of isomorphic behaviors believes the companies have tendencies for to copy practices and customs of others, making them similar, independent of their symbols, myths and beliefs. Although many works talk about the individual characteristics of companies, this study identifies the isomorphic behavior among all publicly traded companies listed on the Brazilian stock exchange.","PeriodicalId":180391,"journal":{"name":"New Challenges in Accounting and Finance","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128642717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinants of Indonesia Domestic Investment and Foreign Investment 印度尼西亚国内投资和外国投资的决定因素

New Challenges in Accounting and Finance Pub Date : 2022-08-01 DOI: 10.32038/ncaf.2022.08.01

L. Geni

引用次数: 0

The Relationship Between CEO Power, Audit Fees and Corporate Growth Opportunities CEO权力、审计费用与企业成长机会的关系

New Challenges in Accounting and Finance Pub Date : 2022-08-01 DOI: 10.32038/ncaf.2022.07.02

M. Nikbakht, Mehran Jahandoust Marghoub, Soraya Weysihesar

{"title":"The Relationship Between CEO Power, Audit Fees and Corporate Growth Opportunities","authors":"M. Nikbakht, Mehran Jahandoust Marghoub, Soraya Weysihesar","doi":"10.32038/ncaf.2022.07.02","DOIUrl":"https://doi.org/10.32038/ncaf.2022.07.02","url":null,"abstract":"One of the most important goals of companies is to create value and increase the wealth of shareholders in the long run and the increase in wealth will be achieved only as a result of the desired performance of the company and the desired performance will be achieved with proper management of the company. In this regard, company managers and especially the CEO play an important role in running the company. Therefore, various decisions in the company are influenced by the power and influence of the CEO. Also, the impact of the CEO's power and influence on the company's outcomes depends on the comparative advantage of benefits and costs. Therefore, in this study, the relationship between CEO power, audit fees and corporate growth opportunities has been investigated. The statistical population of the research is the companies listed on the Tehran Stock Exchange and the research period is from 2011 to 2020. To test the research hypotheses, 77 companies were selected by systematic elimination method. To test the hypotheses, panel data were used and the relationship between variables was estimated using multivariate regression. The results show that there is a negative (positive) and significant relationship between CEO power (audit fee) and corporate growth opportunities. Also, CEO power has a significant moderating effect on the relationship between audit fees and corporate growth opportunities. The research findings could cover the research gap in this area and be useful for managers, investors, and capital market lawmakers in decision making.","PeriodicalId":180391,"journal":{"name":"New Challenges in Accounting and Finance","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126712315","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0