Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1

Maruszewska, Ewa Wanda; Tuszkiewicz, Maciej Andrzej

doi:10.2478/ceej-2024-0001

Cited by 3 publications

(1 citation statement)

References 37 publications

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“…New research directions will also be shaped by changes introduced in the reporting methods concerning both ESG issues and financial performance measures. For instance, Maruszewska & Tuszkiewicz (2024) highlight a change resulting from the upcoming introduction of Management Performance Measures (MPM) definitions into the International Financial Reporting Standards. According to this definition, MPMs are only measures derived from subtracting incomes and expenditures, and thus according to the definition, the ROA indicator is not an MPM.…”

Section: Conclusion and Discussionmentioning

confidence: 99%

Relationship between ESG and Financial Performance of Companies in the Central and Eastern European Region

Siwiec,

Karkowska

2024

Central European Economic Journal

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Observable climate change and an increase in the frequency of extreme climate events undoubtedly pose challenges for society and business operations. The changes being implemented in sustainability efforts are a response to these challenges. However, the question is how these measures affect companies‘ financial performance. The study aims to verify the relationship between the reporting of sustainability scores related to three aspects: environmental, social, and corporate governance (ESG). It focuses on the financial performance of companies in the Central and Eastern Europe (CEE) region in 2017–2021. The study will use panel regression and cross-sectional analysis. The results indicate a positive relationship between the disclosure of ESG activities and the financial performance of companies as measured by ROA. It was also observed that for companies operating in the financial sector, the correlation is greater, compared to companies operating in other sectors. This study contributes to the ongoing debate on the environment, society, and governance in the economy.

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Section: Conclusion and Discussionmentioning

confidence: 99%

Relationship between ESG and Financial Performance of Companies in the Central and Eastern European Region

Siwiec,

Karkowska

2024

Central European Economic Journal

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Evaluating AIS implementation to improve accounting information quality: the prospect in Jordanian family SMEs in the post-Covid-19 age

Alharasis

2024

JFBM

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PurposeAs organisations rely more on systems to protect their accounting data, it is critical to investigate whether cutting-edge “Accounting Information Systems (AIS)” technologies increase “Accounting Information Quality (AIQ)” in post-Covid-19 era.Design/methodology/approachThe current study examined how Covid-19 modified the expected links between AIS implementation and AIQ factors. To make the “structural model”, a “web-based survey” was used. A “Multi-group Analysis” (MGA) with “AMOS.26” was employed to test the regulating effect. To look at their regression values, the 412 participants from “Family Small- and Medium-sized Enterprises FSMEs” in Jordan who took part in the MGA were split into two groups: those who had a high experience of Covid-19 impact (N = 143) and those who had a low experience of Covid-19 impact (N = 269). The study of 412 completed surveys shows that MGA uses a modified t-test to determine the significant difference between regression coefficients.FindingsThe results of the moderation effect confirm that Covid-19 has a substantial effect on AIS adoption and AIQ. All hypotheses about how AIS implementation affects AIQ in post-Covid-19 era were approved. The study finds that adopting AIS is critical for enterprises to maintain successful operations and efficiency.Practical implicationsThis model may assist businesses in comprehending the relationship between AIS and AIQ, how it affects it in the current technological adoption phase under extremely unpredictable economic conditions and what characteristics support its widespread usage. This research offered the theoretical underpinning for examining AIS’s ability to improve AIQ among Jordanian family firms. The results can also be applied to other Middle Eastern countries and AIQ, how it affects this relationship during this period of technological adoption under extraordinarily unpredictable economic conditions and what factors support its widespread use. Practitioners and scholars must recognise how AIS can develop organisational values and impacts as the AIS environment grows. This study recommends a holistic AIS-implementation methodology and evaluates organisational implications to address this empirical challenge.Originality/valueThis study investigates whether adopting AIS results in significantly higher AIQ in the post-Covid-19 era. To the best of the author’s knowledge, there have been a few attempts to investigate how AIS influences data quality. Still, there is little evidence of how this relationship has evolved in the aftermath of the Covid-19 tragedy. As a result, much work remains to be done, particularly in analytical decision-making culture, which is critical to the development of the growing economies of the Middle East and Jordan. To address this knowledge gap, the Covid-19 and AIQ criteria were incorporated into the model utilised in this study. This research adds to existing knowledge and may be valuable in areas with low AIS framework frequency.

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Earnings Management in Business Groups during the SARS-CoV-2 Pandemic

Comporek

2024

Central European Economic Journal

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This paper aims to assess the influence of the SARS-CoV-2 pandemic on the accrual-based earnings management patterns in non-financial business groups in the Warsaw Stock Exchange (WSE). This study contributes to the existing literature by considering earnings manipulation behaviours in assessing the reporting data quality, both in consolidated financial statements of business groups and individual financial statements of parent undertakings. The research methods are based on the Modified Jones Model with the simultaneous separation of individual subcategories of accruals via cross-sectional analysis and time-series data approach (separately for each business group). Empirical findings supported the presumption that earnings manipulation schemes in the SARS-CoV-2 transitional (2020) and crisis (2021) periods differed statistically compared to the previous 2019 and 2020 years, respectively. Moreover, this article proved that the company‘s potential financial distress could imply accrual-based earnings management behaviours and moderate the association between the SARS-CoV-2 pandemic and earnings manipulations activities. Finally, the obtained results confirmed that although business groups have an expanded set of balance sheet policy instruments, the quality of earnings reported in the individual financial statements of parent undertakings and the consolidated financial statements of business groups were similar during the SARS-CoV-2 pandemic.

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Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1

Cited by 3 publications

References 37 publications

Relationship between ESG and Financial Performance of Companies in the Central and Eastern European Region

Relationship between ESG and Financial Performance of Companies in the Central and Eastern European Region

Evaluating AIS implementation to improve accounting information quality: the prospect in Jordanian family SMEs in the post-Covid-19 age

Earnings Management in Business Groups during the SARS-CoV-2 Pandemic

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