1,217,108 research outputs found

    Olfactomedin 4 Serves as a Marker for Disease Severity in Pediatric Respiratory Syncytial Virus (RSV) Infection

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    Funding: Statement of financial support: The study was financially supported by the VIRGO consortium, an Innovative Cluster approved by the Netherlands Genomics Initiative and partially funded by the Dutch Government (BSIK 03012). The authors have indicated they have no personal financial relationships relevant to this article to disclose. Data Availability Statement: The data is accessible at http://www.ncbi.nlm.nih.gov/geo/query/acc.cgi?acc=GSE69606.Peer reviewedPublisher PD

    Does the information environment affect the value relevance of financial statement data?

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    Recent studies demonstrate that the usefulness of financial statement data for valuation of stocks varies depending on specific economy- and firm-level conditions. This empirical study identifies a novel firm-level influential condition. It hypothesizes and finds that for firms that trade at a premium to book value the value-relevance of two fundamental financial statement value drivers (i.e. earnings and book value), is negatively related to the level of sophistication of the firm's information environment. However, for firms that trade at a discount to book value, the level of sophistication of information environment does not affect the value-relevance of these financial statement value drivers. The level of complexity of the firm's information environment is proxied by the firm's capitalized value. The empirical analysis is based on a sample of nonfinancial firms listed on the London Stock Exchange

    KEBERADAAN LAPORAN ARUS KAS DAN PERSEPSI PEMAKAI LAPORAN KEUANGAN : SEBUAH KAJIAN EKSPERIMENTAL

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    Cash flow statement is one of the elements of financial statements. It is a mandatory statements, that is necessary to be examined whether the cash flow statement significantly can enhance information gathering for users so it could affect their perception when predicting firm financial performance consisted cash flow statement or not. The aim of the study is to examine the effect of the cash flow statement enclosed or not in the financial statement to the perception of financial statement users in predicting the firm financial performance. This research was designed as a quasi experimental study that was conducted by pretest and posttest experimental group designs. There were two kinds of data used in this research, primary and secondary data. The primary ones were perception of financial users collected by experimental scenarios, and the others were the financial statement from two firms and their financial ratios. The experiment was conducted into two experiments. In Experiment one, financial statement did not inclose cash flow statement, and in Experiment two did. Each Experment had two scenarios respectively. The scenarios were designed one for financial statement that consist transitory earnings in its income statement, and the other did not. Data were analyzed by two means paired-samples t-test. The result showed that in the scenario in which the income statements did not consist transitory earnings, there were not different perception for judgmental decision making within subjects who perceived the financial ratio both the financial statement inclosed the cash flow statement or not. And the other hands, when the income statement consisted transitory earnings, the subject showed on the contrary results. The conclusion and limitation are also discussed. Keywords : cash flow statement, financial ratio, perception, Predicting firm financial performanc

    Pengaruh Penyajian Laporan Keuangan Daerah dan Aksesibilitas Laporan Keuangan Daerah terhadap Akuntabilitas Pengelolaan Keuangan Daerah ( Studi pada Skpd Pemerintah Kabupaten Rokan Hilir)

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    This study aims to examine the influence of regional financial statement and financial statement accessibility on financial management accountability. The populations in this study were officials echelon II dan III which consist of heads of SKPD, SKPD finance department expenditures and receipts SKPD in district Rokan Hilir. The sampling method using purposive sampling method. The data of this research using primary data directly through questionnaire and analyzed using SPSS version 16. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study showed regional financial statement and accesibility of financial management accountability effect on financial management.Keywords: regional financial statement, accessibility, and accountabilit

    Economic growth and financial statement verification

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    We use a proprietary data set of financial statements collected by banks to examine whether economic growth is related to the use of financial statement verification in debt financing. Exploiting the distinct economic growth and contraction patterns of the construction industry over the years 2002–2011, our estimates reveal that banks reduced their collection of unqualified audited financial statements from construction firms at nearly twice the rate of firms in other industries during the housing boom period before 2008. This reduction was most severe in the regions that experienced the most significant construction growth. These trends reversed during the subsequent housing crisis in 2008–2011 when construction activity contracted. Moreover, using bank‐ and firm‐level data, we find a strong negative (positive) relation between audited financial statements during the growth period, and subsequent loan losses (construction firm survival) during the contraction period. Collectively, our results reveal that macroeconomic fluctuations produce temporal shifts in the overall level of financial statement verification and temporal shifts in verification are related to bank loan portfolio quality and borrower performance.Accepted manuscrip

    Determinan Kecurangan Laporan Keuangan: Pengujian Teori Fraud Triangle

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    The purpose of this paper is to examine factors which affect (determinants) financial statement fraud. Detection of financial statement fraud is using Fraud Triangle theory. Based on Fraud Triangel theory there are three variables hypothesized affect fraud which are pressure, opportunity, and rationalization. This study use data of 27 companies which did financial statement fraud and 27 other companies matched. Data can be collected from annual report published by website IDX. Data then analized using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. While rationalization can't be proved to financial statement fraud yet

    The Effect of Understanding of Government Accounting Standard and Internal Control System on Quality of Finacial Statement from Local Government through Review Process of Financial Statement by Inspectorate Agency (A Study at Inspectorate Agencies in the

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    This study is aimed to examine the effect of understanding of the government accounting standard and internal control system on quality of financial statement from local government through review process of financial statement by inspectorate. The population of this study are officers at inspectorate doing review of government financial statement from districts and municipals in Aceh province. Total population are 160 respondents and sample are 72 respondents in 18 districts and 5 municipals. The data source is the primary data obtained from the respondents by distributing questionnaires to respondents. Analysis method used is path analysis. Results of this study show that (1) understanding of the government accounting standard, both directly and indirectly through review process of financial statement by inspectorate, has a significant effect on quality of financial statement from districts and municipals in Aceh province. (2) understanding of the internal control system directly does not have significant effect on quality of financial statement, but it has significant effect on review process of financial statement by inspectorate, and then review process of financial statement by inspectorate has significant effect on quality of financial statement. The results also can be described that (1) review process of financial statement by inspectorate can mediate the effect of understanding of government accounting standard and internal control system on quality of financial statement (2) the effect of understanding of the government accounting standard on quality of financial statement is partially mediation, whereas the effect of understanding of internal control system on quality of financial statement is fully mediation. Keywords: Government Accounting Standard, Internal Control System, Review Process of Financial Statement, Quality of Financial Statement

    Using Tax Return Data to Simulate Corporate Marginal Tax Rates

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    We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1990 and Graham 1996a) are highly correlated with simulated rates based on corporate tax return data. We provide algorithms that can be used to estimate the book or tax simulated rates when they are not available. We find that the simulated book marginal tax rate does a better job of explaining financial statement debt ratios than does the analogous tax return variable and discuss how the book simulated rate is likely to be an appropriate measure in settings with global, long-term considerations.

    Rekonstruksi Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah

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    This study aimed to determine the financial statements of Bestcow dairy farm based on the Financial Accounting Standards of Micro, Small, and Medium Enterprises. Interview, observation, and documentation as a method of data collection and data sources obtained from primary and secondary data. The research method used in this study is a qualitative method. This research is a case study with the object of research on Bestcow dairy farm which has not implemented the preparation of financial statements with SAK EMKM. The results showed, income statement with total loss Rp. 33.083.780, financial position statement with total asset of Rp 1.452.653.220, Note to the financial statement (CALK) presented a general description of UMKM Bestcow. Conclusion, that Bestcow dairy farm in preparing its financial statements only prepared a simple financial statement Keywords : Preparation of Financial Statement, SAK EMK

    Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi, Reviu Laporan Keuangan dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan pada Pemerintah Provinsi Sulawesi Utara

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    This study aims to examine the effect of human resources competence, information technology, review of financial statement and internal control system on the quality of financial statement in Government of North Sulawesi. The variables in this study consist of independent variable :human resources competence (X1), information technology (X2), review of financial statement (X3) and internal control system (X4).On the other hand, the dependent variable is the quality of financial statement (Y). Data were analyzed by multiple linear regression analysis (multiple regression). The results indicate that human resources competence, information technology, review of financial statement and internal control system simultaneously have a significant influence on the quality of financial statement. The value of the coefficient of determination shows that human resources competence, information technology, review of financial statement and internal control system simultaneously contribute to the quality of financial statement.R2 is 71.3%, it means those dependent variables affect the quality of financial statement by 71.3%. While the remaining of 28.7% is influenced by other variables which are excluded within this research. Partial test results show that information technology, review of financial statement and internal control system have a significant impact on the quality of financial statement. Human resources competence has no significant impact on the quality of financial statement. Keywords : quality of financial statement, human resources competence, information technology, review of financial statement, internal control syste
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