Application of the Principle of Prudence in the Accounting of Slovak Businesses through the Creation of Adjusting Entries for Receivables

Suhányiová, Alžbeta; Suhányi, Ladislav; Mokrišová, Martina; Horváthová, Jarmila

doi:10.1016/s2212-5671(15)01635-4

Cited by 6 publications

(4 citation statements)

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“…Audit committee with legal competence and the total number of audit committee members can increase earnings informativeness. Suhányiová, Suhányi, Mokrišová, and Horváthová (2015) reports that the main principle of accounting is reflected in the right and fair treatment of transactions that occur in the company. Presentation of fair financial statements is ensured through prudence.…”

Section: Earning Informativeness Weakens the Effect Of Return On Asse...mentioning

confidence: 99%

Earning Informativeness is Moderating Investment Opportunity, Return on Asset, and Leverage on Prudence Measurement

Malau

2020

Journal of Accounting, Business and Finance Research

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This study aims to analyze whether earning informativeness can moderate the effect investment opportunity, return on asset, and leverage on the prudence measurement. The method used in this study is a panel regression analysis. The sample used in the study was 500 observations using data from manufacturing companies for the period 2014-2018. The results of the first model show that investment opportunity has a significant positive effect on prudence. Return on asset has a significant positive effect on prudence. Leverage has a significant positive effect on prudence. The results of the second model show earning informativeness strengthens the effect of investment opportunity on prudence. Earning informativeness strengthens the effect of return on asset on prudence. Earning informativeness strengthens the effect of leverage on prudence. The implication of this study that funding decisions made inaccurately will cause fixed costs and subsequently result in a low profitability of a company. High profit quality accurately reflects the company's operational performance.

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Section: Earning Informativeness Weakens the Effect Of Return On Asse...mentioning

confidence: 99%

Earning Informativeness is Moderating Investment Opportunity, Return on Asset, and Leverage on Prudence Measurement

Malau

2020

Journal of Accounting, Business and Finance Research

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“…Effectiveness can be formulated as the degree of success of an organization in its efforts to achieve what is the goal of the organization (Fatima & Elbanna, 2020). While the system can be interpreted as a collection of subsystems that are interconnected with each other and work together harmoniously to achieve one specific goal ( (Suhányiová et al, 2015). (Kiran & Diljit, 2012) states that the quality of accounting information systems has a moderate influence on performance.…”

Section: Introduction *mentioning

confidence: 99%

The Effect of Accounting Information Systems, Organizational Commitment and Work Discipline on Employee Performance

Hariyanti

Prabowo

2023

daengku j. hum. soc. sci. innov.

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This study aims to determine and analyze the Accounting Information System on the Performance of SKPD Employees in Surabaya City simultaneously and partially, as well as Organizational Commitment and Work Discipline on Employee Performance in the organization to achieve goals. The object of this research is financial management employees at SKPD in Surabaya City as a subject with a total of 54 respondents. The data used in this research is primary data obtained from employees through the distribution of questionnaires obtained from SKPD offices in Surabaya City. The method of analysis of this research is multiple linear regression analysis with the help of the SPSS statistical program. The results showed that the variables of Accounting Information Systems, Organizational Commitment and Work Discipline simultaneously had a positive and significant effect and partially on the performance of SKPD employees in Surabaya City.

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“…The internal factors in this study are accounts receivable and accounts receivable turnover, accounts receivable is very important company assets, it is necessary to take good steps for the progress of the company and receivable to arise as a result of sales transactions of company goods and services, where payments by the parties concerned are new will be made after the date of the sale and purchase transaction [2]. Then accounts receivable turnover, which is a number that proves a company is carrying out its obligations on its receivable at a certain time, the number is generated through calculations [3]. If the customer can pay on time, it will increase income from rahn financing.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Internal Factors on The Distribution of Rahn Financing and its Impact on Return on Assets in Indonesian Pawnshop

Samawati¹,

Novianty²,

Syarief³

2022

Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 Jul

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Developments in the distribution of financing for rahn Pawnshop Indonesian in 2010-2019 showed an increase and decrease. In 2015 to 2018 there was an increase, but there was a decrease in 2019 to Rp13,360,528.00. This study aims to examine the influence of internal factors, namely accounts receivable and accounts receivable turnover on rahn's financing and return on assets (ROA) either directly or indirectly and to examine the effect of accounts receivable and accounts receivable turnover on rahn financing at Indonesian Pawnshop. This study uses secondary data in the form of rahn financing reports in the 2010-2019 period. The data analysis technique used the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The results of the analysis show that accounts receivable and receivable turnover has a significant effect on rahn's financing, accounts receivable and accounts receivable turnover has no impact on return on assets (ROA). In addition, accounts receivable and accounts receivable turnover also has a direct influence on return on assets (ROA) and rahn financing does not mediate the effect of accounts receivable and accounts receivable turnover on return on assets (ROA).

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Application of the Principle of Prudence in the Accounting of Slovak Businesses through the Creation of Adjusting Entries for Receivables

Cited by 6 publications

References 0 publications

Earning Informativeness is Moderating Investment Opportunity, Return on Asset, and Leverage on Prudence Measurement

Earning Informativeness is Moderating Investment Opportunity, Return on Asset, and Leverage on Prudence Measurement

The Effect of Accounting Information Systems, Organizational Commitment and Work Discipline on Employee Performance

The Influence of Internal Factors on The Distribution of Rahn Financing and its Impact on Return on Assets in Indonesian Pawnshop

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