Management-prepared financial statement projections are an important component of the income approach to business valuation, specifically the discounted cash flow valuation method. And, the discounted cash flow valuation method is frequently used and assigned material weighting in the business valuation performed for gift tax, estate tax, and generation-skipping tax purposes. This discussion co...

In response to investor demands, with the introduction of fair value (FV) concept, other comprehensive income (OCI) has become a significant indicator changes in current values certain financial statement items successive periods. Although it deviates from traditional concept historical cost (HC) and its prudence principle, on which reliability rests, use contributes relevance presented informa...

The purpose of this study is to determine possible effect, which earning per share, return on equity, asset, sales growth, price ratio, current gross profit margin, quick asset turnover can have the stock price. research involves 30 sample publicly listed company in 2017-2021, collecting data from balance sheet, financial statement, income statement and finbox website companies average Macrotre...

This study tested the Influence of Corporate Governance and Shariah Compliance on Financial Statement Fraud in Sharia Commercial Banks Period 2015-2019. Independent variables this are shariah compliance projected with Islamic Income Ratio, Profit Sharing Ratio Investment Ratio. While dependent variable used is sharia commercial banks. The population was all (BUS). Sampling techniques using purp...

Abstract Purpose: Even if popular, carbon accounting is not yet compulsory for companies. However, it should be and certainly will be. From the state’s point of view, this a prerequisite to respecting its international commitments. view companies, also necessary because they use, in part free, limited resources create value-added […] generate externalities which are fully measured communicated....

There are two fairly widespread economic beliefs in Hungary that we investigate in this study and try to confirm or reject. People mostly see poverty and marginal labour market status as indicators of laziness and own tax evasion behaviour. People believe that the actual income of the poor and of people with disadvantageous labour market status is considerably more than that they declare. Analo...