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Components of Comprehensive Income and Statement of Changes in Equity: An Analysis of Public Companies’ Reporting Practices in Poland and Germany

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Gad J.

Management and Business Administration. Central Europe

2015

issue 3

71-88

Purpose: Identification of methods for presenting the components of other comprehensive income in the statement of changes in equity in the reporting practices of public companies in Poland and Germany. Methodology: A�study of domestic and foreign literature was conducted with analysis of annual reports of public companies. The study followed the method of induction and to analyse the results, the structure similarity index was used. Results: The results of the study supported conclusions that the companies under study had not� developed a�uniform presentation of the components of comprehensive income in their statements of changes in equity. Five options of presenting the components of other comprehensive income in the statement of changes in equity were identified. Companies both from the WIG 30 and DAX� indices most frequently presented the statement of changes in equity in option 1, which consisted of presenting the total comprehensive income item in a�row and detailed items of equity in columns in which capital gains and losses were recognized. The differentiated forms of presenting the components of comprehensive income made it difficult to compare financial statements. Scope of research: The survey examined the annual reports of the largest Polish and German public companies respectively from the WIG 30 and DAX indices. The components of other comprehensive income presented in the statements of changes in equity were the main subject of the study. Originality: Comparative studies on the presentation of the components of other comprehensive income in the statement of changes in equity by public companies in Poland and Germany have not yet been conducted. This was therefore the research gap addressed in this study.

The Contribution of Islamic Banking to Indonesia’s Economic Growth: The Evidence from the Vector Error Correction and Variance Decomposition Methods

100%

Wardhany N. K., Shaista Arshad S.

Management and Business Administration. Central Europe

2015

issue 3

89-104

Purpose: The aim of this study is to empirically understand whether Islamic banks have a positive relationship to economic growth in Indonesia. Methodology: This study examines the causal relationship amongst several selected variables: real GDP (RY), total deposit (TD), the change in the Consumer Price Index as an inflation proxy (INF), and the ratio of total imports and exports to nominal GDP (OE). In order to accomplish the research objectives of this study, a time series quarterly data spanning from the first quarter of 2003 to the last quarter of 2011 comprising of 36 data points has been used to perform an effective analysis. Findings: The inference deduced here is twofold; First Islamic banks in Indonesia are still unable to contribute significantly to Indonesia’s economic growth. Second, the relationship between Islamic banks and economic growth in Indonesia is positively but weakly correlated. Research Limitations: For this time series research, the researcher is limited by the small amount of data (2003.Q1 to 2011.Q4).

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2 Management and Business Administration. Central Europe

1 Gad J.

1 Shaista Arshad S.

1 Wardhany N. K.

2 2015

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Components of Comprehensive Income and Statement of Changes in Equity: An Analysis of Public Companies’ Reporting Practices in Poland and Germany

The Contribution of Islamic Banking to Indonesia’s Economic Growth: The Evidence from the Vector Error Correction and Variance Decomposition Methods