Financial reporting in the new economy
The fundamental objective of preparing financial reports is providing financial information for the users of reports, primarily to investors and creditors who use that information when making their decisions about allocating their resources. Living in the so-called new economy, it seems obvious to e...
Elmentve itt :
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| Dokumentumtípus: | Könyv része |
| Megjelent: |
2014
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| Sorozat: | Crisis Management and the Changing Role of the State
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| Kulcsszavak: | Pénzügy |
| Online Access: | http://acta.bibl.u-szeged.hu/57525 |
| LEADER | 02870naa a2200193 i 4500 | ||
|---|---|---|---|
| 001 | acta57525 | ||
| 005 | 20221108102528.0 | ||
| 008 | 190524s2014 hu o 1|| zxx d | ||
| 020 | |a 978-963-306-340-8 | ||
| 040 | |a SZTE Egyetemi Kiadványok Repozitórium |b hun | ||
| 041 | |a zxx | ||
| 100 | 1 | |a Kovács Zsuzsanna | |
| 245 | 1 | 0 | |a Financial reporting in the new economy |h [elektronikus dokumentum] / |c Kovács Zsuzsanna |
| 260 | |c 2014 | ||
| 300 | |a 181-189 | ||
| 490 | 0 | |a Crisis Management and the Changing Role of the State | |
| 520 | 3 | |a The fundamental objective of preparing financial reports is providing financial information for the users of reports, primarily to investors and creditors who use that information when making their decisions about allocating their resources. Living in the so-called new economy, it seems obvious to expect that information regarding knowledge assets will be found in these reports. However, actual financial reporting standards do not support the recognition of internally generated intangible items on the balance sheet. Voluntary disclosures are a possible alternative for firms who are willing to give information on their intangible resources to the stakeholders. The inflexibility of the regulations lead companies to developing intangible reporting practices that sometimes exceed the scope of financial reporting. Nevertheless, financial reporting is the only form of providing information that is based on the same standards and conceptual basis, making users able to compare data of different preparers. The underlying research questions are: how the existing intangible accounting rules are applied in business reporting practice and which are the related features of the financial reporting culture in Hungary. As financial reporting regulations and literature associated with the topic has been investigated, the planned empirical research includes the collection of both quantitative and qualitative data. Based on the empirical findings of several international surveys, a similar research on a Hungarian sample will be executed using the data in the financial reports of entities. The objective is to measure the amount and quality of the information preparers disclose on intangible resources and to find association with some corporate-specific features (e.g. size, sector, book to market ratio, capital structure etc.). Examining the intangible reporting practices of larger companies also can serve as an input in the other line of the planned research, which involves collecting quantitative data regarding the intangible reporting culture of Hungarian firms. The expected outcome is the drawing of some proposals for the improvement of the intangible reporting culture of the smaller firms of the region. | |
| 695 | |a Pénzügy | ||
| 856 | 4 | 0 | |u http://acta.bibl.u-szeged.hu/57525/1/crisis_management_181-189.pdf |z Dokumentum-elérés |