Possibility to reveal creative accounting when determining the value of the forwarding company’s assets

Adámiková, Eva; Čorejová, Tatiana

doi:10.1016/j.trpro.2021.07.088

Cited by 2 publications

(2 citation statements)

References 5 publications

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“…Non-cyclical sector companies are significant because their products are needed by customers, they are good for novice investors who wish to make long-term investments, and they have stable growth, which makes the sector's equities very popular with investors, particularly novices. These accomplishments can sustain corporate management standards because the corporation uses specific principles in its operations management to deliver maximum outcomes so that the products or outputs produced can provide high earnings (Adamikova & Corejova, 2021).…”

Section: Introductionmentioning

confidence: 98%

The Implications of Stock Price, Liquidity, and Profitability on the Consumer Non-Cyclicals Sector's Company Value

Diva Kanisa,

Imronudin

2023

JMBI UNSRAT

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Abstract. Providing actual data is the aim of the study, such as profitability, liquidity, and stock price analysis, to support the company's valuation. This research was done in 2022 on businesses in the consumer non-cyclical industry. A total of 106 businesses were chosen as sample companies using the purposive selection technique. year of observation based on 2022 cross-sectional data. The data was obtained from the corporation under observation's financial statements as well as several of its auxiliary websites. The study data analysis methodology makes use of the Ordinary Least Squares (OLS) approach and multiple regression analysis with the Eviews12 analysis tool. The study's findings indicate PBV is positively impacted by the stock price probability of 0,0020 < 5% and positively and significantly by the ROE factor of 0,0021 ≤ 5%. Nevertheless, PBV is negatively impacted by CR 0,135 ≥ 5%. Keywords: Stock price; Liquidity; Profitability; Company value

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Section: Introductionmentioning

confidence: 98%

The Implications of Stock Price, Liquidity, and Profitability on the Consumer Non-Cyclicals Sector's Company Value

Diva Kanisa,

Imronudin

2023

JMBI UNSRAT

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“…A list of publications in recent years highlighted the pressing issues of commercial crisis due to untargeted governance facets in which corporations do not have an incentive to control and the legitimacy of creative manipulation to maintain and transform the quality of financial figures (Ding et al, 2021; Pham et al, 2021). It is a well-known fact that even creative accounting practices follow the theory of accounting (Kamal & Maurice, 1992) but reporting of distorted economic changes in the company occurred according to the wishes of the governing body (Eva & Tatiana, 2021). It is found that stronger governance in terms of transparency enhances the firm value and the power of competition between transparency and value is more pronounced for firms with weak corporate governance (Liu et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India

Debbarma

Roy

2023

Indian Journal of Corporate Governance

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This paper investigates the effects of corporate governance on creative accounting practice in Indian NSE-listed public companies. To get insights and analysis of how mitigating effects of governance issues can impact creative accounting practices, a specific set of factors is identified and the multistage technique design is employed to collect samples of 51 companies with 255 firm-year observations for the years 2017–2021. The value of discretionary accrual as estimated using the modified Jones model. The panel data are used for analysis and testing the hypothesis with the help of Stata 15 version statistical software. The results of this study demonstrated that only audit independence has a considerable negative influence on creative accounting practice, indicating that increasing the number of audit independence could reduce unethical accounting manipulation in financial reporting practice. The paper digs further and provides additional details that the board size, return on asset and firm growth significantly appears under a flag of positive creative accounting practices. In contrast, the board’s independence, audit committee, firm size and leverage have no such influence on creative accounting practice. The study also recommends that companies should have an independent audit committee, so as to minimise the accounting irregularities in financial reports.

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Possibility to reveal creative accounting when determining the value of the forwarding company’s assets

Cited by 2 publications

References 5 publications

The Implications of Stock Price, Liquidity, and Profitability on the Consumer Non-Cyclicals Sector's Company Value

The Implications of Stock Price, Liquidity, and Profitability on the Consumer Non-Cyclicals Sector's Company Value

Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India

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