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1

Accounting Information in a Business Decision-Making Process – Evidence from Croatia

100%
Ježovita A.
Zagreb International Review of Economics and Business
|
2015
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vol. 18
|
issue 1
61-79
EN
The objective of the conducted research includes examining importance of financial statements and financial statements analysis in business decision-making process. Conducted empirical research is focused on analysis of determining and evaluating the frequency of using accounting data and annual financial statements within the business decision-making process. According to obtained results, it can be concluded that more than 60% of examines frequently use accounting information and information available from annual financial statements within business decision-making process, and that they are familiar with methods of using technics of financial statements analysis for purposes of evaluating financial position and business efficiency.
2

Users’ Perceptions on Internet Financial Reporting

100%
Dolinšek T., Tominc P., Skerbinjek A. L.
Organizacija
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2014
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vol. 47
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issue 4
254-266
EN
Background and Purpose: The objective of this research was to explore the perceptions of the users regarding Internet financial reporting practices in Slovenia. With this research, we wanted to determine what the perceptions of the users are regarding the reliability, credibility, usefulness and sufficiency of online accounting information and how their expectations regarding the content of accounting information differ from the actual situation. Design/ Methodology/ Approach: This research has two parts: in the first part, we summarised the actual situation regarding publishing of internet financial reporting on a sample of large companies in Slovenia (n=110) while, in the second part, we conducted a survey with which we assessed the expectations of users as regards of accounting information (n=127). We then compared users’ expectations with the actual situation, analysed by evaluation of 110 websites of Slovene companies. Results: In the research we found that 52.6% of companies publish their accounting information on their websites and that on average 40.2% of users actually make use of this information We found that users have evaluated all four of characteristics: reliability, credibility, usefulness and sufficiency above average, whereby they evaluated usefulness with the highest grade and sufficiency with the lowest. Conclusion: The results of this research can offer companies a feedback on users’ expectations, particularly in cases where these expectations are greater than the actual situation. We have determined that users generally want information that indicates the financial status of a company (such as the Rating Report and data on the company’s liquidity), as these information are currently expected by users but available information do not meet their need in full.
3
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Does foreign ownership impact accounting conservatism adoption in Vietnam

100%
Le T. B., Pavelková D., Do T. T. N., Ngo M. V.
Business and Economic Horizons
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2017
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vol. Volume 13
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issue Issue 3
287-294
EN
This study investigates the effects of foreign ownership on accounting conservatism adoption in Vietnam. Although foreign ownership is found to have a positive relationship with accounting conservatism in Korea (An, 2015), there is still no general agreement on it. In this regard, the purpose of this study is to shed more light on the association between foreign ownership and accounting conservatism. Using data from Vietnamese firms listed on stock exchanges, the study finds that in contrast to the findings of An, foreign ownership is negatively associated with accounting conservatism. This result supports the transient hypothesis of foreign ownership, indicating that foreign investors with the low level of ownership do not have significant incentives to oversee managers, thus not influencing financial reporting quality.
4
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The role of accounting variables in valuation of banks

100%
Bolibok P.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
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2017
|
issue 479
23-33
EN
The paper aims at assessment of the role of accounting variables in the valuation of banks. The study is based on the review of existing literature on the theoretical frameworks of bank valuation with a particular focus on their practical applicability, and the value relevance of accounting variables in the banking sector. The results of the research indicate that an idiosyncratic nature of banking activities and their recognition in accounting ledgers render the informational content of banks’ financial statements particularly useful for valuation purposes. The investigation allowed to identify a comprehensive set of key value drivers determined by the accounting variables available in banks’ financial reports, and to propose a conceptual model of their linkages to bank value under the major practically applied bank valuation techniques.
5
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Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings

88%
Bauer K., Hospodka J.
Central European Management Journal
|
2020
|
vol. 28(4)
2-29
EN
Purpose: The purpose of this paper was to indicate which information originating in accounting is important for ensuring the information transparency of bankruptcy proceedings. Methodology: Based on the literature review and the analysis of international legal acts, we determined priority types of information from accounting used in bankruptcy court proceedings. These types included information on the costs of insolvency proceedings, the assumption in the financial statements that there was no going concern, and the book value of assets. A survey was then conducted on a group of specialists in the field of bankruptcy. Findings: Respondents indicated information on the costs of bankruptcy proceedings as the most important. However, other accounting information under study also received a high assessment from insolvency specialists. The obtained assessments of individual quality features are characterized by high reliability confirmed by low standard errors. Research implications: Accounting evolves as a response to the information needs of accounting information users. Therefore, knowing these needs may contribute to changes in the requirements regarding the scope of information from accounting that is used in bankruptcy proceedings. Originality/value: In-depth knowledge of various aspects of the economic side of the bankruptcy phenomenon is part of the current trend in minimizing the negative effects of bankruptcy.
6

The Role of Information for Recognising Business Opportunities

63%
Skerbinjek A.
Organizacija
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2008
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vol. 41
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issue 4
144-152
EN
Managers need a lot of knowledge and information to make decisions and recognize business opportunities. They can acquire this knowledge and information in different ways. Accounting information, particularly information relating to the creditworthiness of business partners and competitors, is important. Such information, which can contain non-accounting information, is often derived from annual reports. The fastest and cheapest way of accessing information is via the Internet. Because searching for information about different businesses on their Web sites can be time consuming, a quicker, more efficient option is to access this information on databases that contain useful information relating to the majority of businesses in the country. In this paper, we discuss the importance of knowledge and information for recognizing business opportunities. We also analyze the appropriateness of accounting information available from five of the most widely used databases concerning Slovene and Croatian businesses, for estimating the creditworthiness of businesses.
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