The financial performance of the banking sector globally can be seen on the capital markets of each country. One of the important sources of information in the investment business on the capital market is the financial reports that are provided by every company going public. The objectives of this study are (1) to determine the simultaneous and partial effect of liquidity factors, Debt Equity Ratio, company size on timeliness of financial reporting in the banking sector in Indonesia. (2) to determine what factors are dominant in the timeliness of financial reporting in the banking sector in Indonesia. This research uses secondary data with panel data analysis method. The results show the liquidity variable, Debt Equity Ratio and firm size positively influence on timeliness of financial reporting in the banking sector in Indonesia. Firm Size is the dominant factor that has a significant positive effect on the Timelines Financial Report of the banking sector in Indonesia. The findings of this research are that increasing liquidity, Debt Equity Ratio and Firm Size can increase the Timelines Financial Report of the banking sector in Indonesia. Firm Size as the dominant factor is the attraction and driving force for the Timelines Financial Report banking sector in Indonesia. The research can be used as a reference for future researchers on identifying efforts of the influence of Liquidity, Debt to Equity Ratio, Firm Size and Timelines Report.

This paper substantiates that increasing the capacity of the consumer market is an important direction of the life quality improvement policy. Its implementation is the major strategic priority of all reforms in Ukraine. Based on the methods of economic and mathematical modeling, namely constructing the linear multiple regression equation, the level of impact of stimulating and destimulating factors on the consumer capacity of the oblasts of the Carpathian region is determined.

This study aims to determine the ability of the audit quality provided by audit partners to be influenced by seasoned and unseasoned specialists using the Ordinary Least Square (OLS) regression method and discretionary loan loss provision (DLLP). This study shows that the audit quality provided by a specialist partner auditor is higher than the non-specialist. Furthermore, after classifying the specialist partner auditors as seasoned and unseasoned, the results showed that the audit quality provided by seasoned specialist partner auditors is higher than the non-specialist. While the audit quality provided by the unseasoned specialist partner auditor is almost the same as those provided by the non-specialist. This study contributes to literature on specialist auditors. The longer the audit partner is classified as a specialist, the higher the audit quality. Therefore, it can improve the quality of financial statements.

This study aimed to explore the expected effect of applying the International Financial Reporting Standard (IFRS) 17 Insurance Contracts on the quality of financial reports. The study followed the exploratory descriptive analytical approaches. A questionnaire was developed and distributed to a sample of 120 financial employees in all insurance companies in Jordan. It concluded that the expected impact of applying the standard on the quality of financial reports was significant, especially on the comparability of financial reports, and faithful representation. It was found that there is an expected, statistically significant and positive effect between the application of the standard, and the quality of financial reports in general, and the expected influence of applying the standard and each of comparability, faithful representation, relevance, verifiability, timely, and understandability respectively. The study recommends the application of the standard in the specified time, work to create appropriate conditions, and the need to follow objective assumptions from the company's management for the estimation of cash flows when applying the standard.

The current study proposes a new method to account for production spoilage in process costing system, not previously discussed in cost accounting literature and/or textbooks. It differs from traditional methods discussed in cost accounting textbooks in determining normal spoilage units and assignment of production cost. The study used data from a real factory that makes men’s suits for January 2018 to illustrate and explain the proposed method and its impact on cost reduction. The obtained results prove the study proposition that traditional methods to account for production spoilage overstate normal spoilage cost, and hides or understate actual abnormal spoilage. The proposed method reduced normal spoilage cost by 27%, compared to traditional methods. Thus, the significant reduction in normal spoilage resulted also in a cost reduction of good units manufactured. In addition, the abnormal spoilage cost under the proposed method increased by 35% thus, it would be noticeable by management to focus on, control and eliminate. The study recommends that manufacturing firms adopt the proposed method to account for production spoilage as it is more accurate and helps management focus on production spoilage and take corrective actions to control and eliminate.

The profitability of the business organization is the relative measurement and explores the profit earning capacity. There are two concepts of measuring profitability, which are profitability based on revenue, and investments. Gross and net profitability are the means of expression of the profitability based on revenue while investment profitability can be measured based on owners’ investment and total investment or total assets. Secondary data from the websites of the energy sector companies are taken for the study and ratio analysis, rank correlation is applied to get the similarity or differences in the profitability and relational relationship of the energy sector companies of Saudi Arabia. The study reveals that there was a significant difference in the profitability of the energy sector companies. Possibly, internal and external factors of the business organizations govern the profitability. There is a perfect and positive relational correlation between revenue and profitability while a highly negative correlation exists between profitability and investments. This may be due to overcapitalization or underutilization of the resources. Enhancement of velocity of operational activity is necessary to enhance the operational level of energy sector companies of Saudi Arabia. There is a need to control the indirect manufacturing and administrative expenses in smaller organizations and further investment in the energy sector companies is not advisable.

This paper examines the impact of corruption on employers' efficiency in Vietnamese firms. The Generalized Least Square (GLS) estimation method was used for data sets surveyed for Vietnamese firms in 63 localities. The research results show that the unofficial costs in the industry and the total informal costs accounting for 10% or more of revenue will negatively affect the labor efficiency of these enterprises. For costs related to administrative procedures, businesses accept to pay these fees in order to save waiting time and it contributes to increase the efficiency of employers in businesses. In addition to the corruption factor, the study also shows that the number of employees, the location of operation, the average value of fixed assets per employee and the return on equity also affect the efficiency of use. employees in Vietnamese enterprises.

Malaysian Private Entity Reporting Standard (MPERS) serves as new reporting framework to private entities and significant milestone to the capital market. The qualification for first-time MPERS adoption is incremental and it is important to prepare in advance for private entities if they intend to move to the MPERS or MFRS framework in the near future. A common question that private entities may ask is how far-reaching or how reliable the current Private Entity Reporting Standards (PERS) Framework is comparable to the new MPERS or MFRS framework. The adoption of MPERS is retrospective. The purpose of the analysis is to analyze the implementation of MPERS on small medium enterprises (SMEs) and how they perceive the implementation. The study covers all sectors of the SME sector, namely services, manufacturing, agriculture, construction, mining and quarrying, and is subdivided into Micro, small and medium and in three categories. These sectors were selected based on the SMEs landscape of Malaysia following the issuance of MPERS on February 14, 2014. There were 55 of SMEs participated in this research by answering the questionnaire. The study evaluated using linear regression and the measures of research are based on the factors described in the literature review, influence the variables. Hence, the SMEs experiences have the potential to make respondent’s perception of MPERS also agreeable. The implications of the research highlighted that the implementation of the MPERS still at the infancy level as there are few challenges faced by the SMEs regards to the implementation. Therefore, the regulators and standard setter can identify the challenges and provide appropriate assistance to ensure the financial reports are fairly presented.

This study aims to investigate the impact of human resource accounting (HRA) on the overall performance of the organization. By presenting the details of HRA the study identifies various dimensions of organizations’ financial aspects viz., human capital efficiency, organization profitability, return on asset, and return on equity. To understand the impact of various measurements, the study collected required data from 268 responses of human resource and finance departments of SME firms and analyzed the data using linear regression and the result of ANOVA and coefficient values illustrated there is a positive significant effect of HRA on human capital efficiency, organization profitability and return on equity. This is evident that the SME firms in Saudi Arabia are aware of the benefits on HRA of the organization and the only concern is it needs rapid implementation initiatives from the management which is possible with wide awareness across the nation. However, there is no significant effect of HRA on return on assets. This study contributes to the SME firms, human resource departments, and managerial decision-makers to understand the HRA concept and its usefulness to a make positive difference in their financial statements.

The aim of this study is to investigate the impact of XBRL adoption on information symmetry in the presence of knowledge management as a mediating variable. Data were collected using a questionnaire distributed to all employees working at the Jordan Securities Commission (JSC). Applying the partial least squares method via SmartPLS-3, the results pointed out that the XBRL had significant positive direct effects on knowledge management and information symmetry, knowledge management had a significant positive direct effect on information symmetry. Hence, a partially mediating significant effect of knowledge management was detected between the XBRL and information symmetry. Accordingly, the study recommended governmental legislative bodies to continue supporting XBRL adoption to improve the quality of financial information. The study also recommends understanding the perceptions of preparers and users of financial statements about challenges that hinder the adoption of XBRL in various commercial sectors in order to improve the consistency of informational content in annual reports.