Earnings Attributes of Alternate Annual Reporting Periods

2009 ◽  
Author(s):  
Katherine Gunny ◽  
John Jacob ◽  
Bjorn N. Jorgensen
Keyword(s):  
Earnings Attributes ◽  
Annual Reporting

MANAJEMEN BERBASIS SEKOLAH: STRATEGI ALTERNATIF DALAM PERSAINGAN MUTU

2018 ◽  
Vol 4 (01) ◽  
pp. 57
Author(s):  
Busthomi Ibrohim
Keyword(s):  
Quality Assurance ◽  
San Francisco ◽  
School Effectiveness ◽  
Or Education ◽  
Self Assessment ◽  
School Committee ◽  
School Based ◽  
Annual Reporting ◽  
School Based Management ◽  
Decentralization Of Education

Abstract. Politically, School Based Management (SBM) becomes the mouthpiece of all issues in the field of education that will be portrayed in schools, because the school is the last network of educational bureaucracy. SBM is also a form of operationalization of the decentralization or education autonomy policy in relation to regional autonomy. Theoretically, SBM is also a concept that offers autonomy to schools in order to improve quality, efficiency and equity of education in order to accommodate the interests of local communities as well as establishing close cooperation between schools, communities and governments. Operationally SBM is an idea that places the authority of school management in a system entity. Based on the above view, this article outlines the basic framework of SBM as a strategy for improving the quality of education. With SBM, principals, teachers and learners get the opportunity to innovate and improvise in schools related to curriculum, learning, managerial and others. So the principal serves as an educator, manager, administrator, supervisor, leader, innovator, motivator, figure, and mediator. SBM also calls for the creation of new institutional arrangements and institutions, including: the establishment of school boards, development of school strategy planning, develop of annual school planning, internal monitoring and self-assessment, annual reporting, school opinion surveys of school stakeholders. Keywords. School Based Management, Decentralization of Education, Quality Assurance, Autonomy of Education, School Committee Abstrak. Secara politis, Manajemen Berbasis Sekolah (MBS) merupakan muara dari semua kebijakan dibidang pendidikan akan tergambarkan di sekolah, sebab sekolah merupakan jaringan terakhir dari rangkaian birokrasi pendidikan. MBS juga sebagai bentuk operasionalisasi dari kebijakan desentralisasi atau otonomi pendidikan dalam hubungannya dengan otonomi daerah. Secara teoretis, MBS merupakan suatu konsep yang menawarkan suatu otonomi kepada sekolah dalam rangka meningkatkan mutu, efisiensi dan pemerataan pendidikan agar dapat mengakomodir kepentingan masyarakat setempat serta menjalin kerja sama yang erat antar sekolah, masyarakat dan pemerintah. Secara operasional MBS merupakan gagasan yang menempatkan kewenangan pengelolaan sekolah dalam suatu keutuhan entitas sistem. Berdasarkan pandangan di atas, artikel ini menguraikan kerangka dasar MBS sebagai strategi dalam peningkatan mutu pendidikan. Dengan MBS, kepala sekolah, guru dan peserta didik mendapatkan peluang untuk melakukan inovasi dan improvisasi di sekolah berkaitan dengan masalah kurikulum, pembelajaran, manajerial dan lain-lain. Maka kepala sekolah berfungsi sebagai educator, manajer, administrator, supervisor, leader, inovator, motivator, figure, dan mediator. MBS juga menuntut penciptaan tatanan dan budaya kelembagaan baru, yang mencakup: pembentukan dewan sekolah, pengembangan perencanaan strategi sekolah, pengembangan perencanaan tahunan sekolah, melakukan internal monitoring, self-assesment, menyusun laporan tahunan, melakukan survei pendapat sekolah terhadap stakeholder sekolah. Kata Kunci.     School Based Management, Desentralisasi Pendidikan, Jaminan Mutu, Otonomi Pendidikan, Komite Sekolah   Daftar Pustaka Fiske, Edward. 1999. Decentrilization of Education atau Desentralisasi Pengajaran (Terjemah). Jakarta: Grasindo. Bappenas. 1999. School Based Management. Jakarta: Bappenas bekerja sama dengan Bank Dunia. Binde, Brome. 2001. Keys to the 21st Century. Paris: UNESCO Publishing. Bryson, Jhon M.. 1995. Strategic Planning For Public and Nonprofit Organiztions. San Francisco: Jossey-Bass Publishers. Delors, Jacques. 1996. Learning: The Treasure Within. Australia: UNESCO. Engkoswara. 2002. Lembaga Pendidikan sebagai Pusat Pembudayaan. Bandung: Yayasan Amal Keluarga. Finn, C.E dan Prash J.C dalam Dimmock Clive. 1993. School Based Management and School Effectiveness. London: Routledge. Formasi, Jurnal Kajian Manajemen Pendidikan, No. 2, Tahun II Maret 2000. ---------, No. 8 tahun IV November 2003. Gorton, Richart, A. 1976. School Administration Challenge and Opportunity For Leadership. Lowa: Brown Company Publishers. Malen, Ogawa, Kranz dalam Abu-Duhon Ibtisam, School Based Management. Paris: UNESCO, 1990. Mulyasa, E. 2003. Manajemen Berbasis Sekolah: Konsep, Strategi dan Implementasi. Bandung: Rosdakarya. --------. 2003. Menjadi Kepala Sekolah Professional Dalam Konteks Menyukseskan MBS dan KBK. Bandung: Rosdakarya. Naisbitt, John. 1994. Global Paradox, terjemah Budijanto. Jakarta: Binarupa Aksara. Paul I, Dressel. 1980. The Autonomy of Public Colleges. San Francisco: Jossey-Bass Inc. Peraturan Pemerintah No.25 Tahun 2000 tentang Kewenangan Pemerintah dan Kewenangan Provinsi sebagai Daerah Otonom. Satori, Djam’an. 1999. Pengembangan Sistem “Quality Assurance” Pada Sekolah, Naskah Akademik Untuk Pusat Pengujian. Jakarta: Balitbang Depdiknas. Slamet et.al. 2001. Manajemen Peningkatan Mutu Berbasis Sekolah (buku 1, 2 dan 3) Konsep dan Pelaksananya. Jakarta : Depdinas Dirjen Dikdasmen. Suyatno. 2001. Penerpan Manajemen Berbasis Sekolah. Makalah disajikan pada Colloqium Pendidikan Universitas Muhammadiyah Prof. Hamka Jakarta 15 Mei 2001 di Jakarta. Thomas L. Wheeler dan J. David Hunger. tt. Strategic Management and Business Pilicy. New Jersey: Upper Saddle iver. Tilaar, H.A.R. 2000. Paradigma Baru Pendidikan Nasional. Jakarta: Rineka Cipta. Wahjosumidjo. 2000. Dasar-Dasar Kepemimpinan dan Komitmen Kepemimpinan Abad XXI. Jakarta: LAN-RI.

Particularities of the independent auditor's report on reliability of accounting (financial) statements for 2019: COVID-19 as qualitatively essential information (Part 2)

2020 ◽  
Vol 23 (7) ◽  
pp. 777-799
Author(s):  
O.I. Shvyreva ◽  
Z.I. Kruglyak ◽  
A.V. Petukh
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Economic Situation ◽  
Risk Disclosure ◽  
Essential Information ◽  
Logical Method ◽  
Annual Reporting ◽  
The Face ◽  
Key Aspects ◽  
The Impact

Subject. This article discusses the issues related to the practice of financial reporting in the face of uncertainties caused by the coronavirus contagion, as well as the specifics of the audit strategy and formation of an audit opinion on this reporting. Objectives. The article aims to identify the quality characteristics of financial reporting prepared in the context of the COVID-19 pandemic and justify the key aspects of assurance engagement completion in an extremely uncertain epidemiological and economic situation. Methods. For the study, we used an abstract-logical method, content analysis techniques, systematization, and classification. Results. Analyzing the impact of the extremely uncertain epidemiological and economic situation on financial statements, the article clarifies aspects of disclosure of events after the reporting date and threats to business continuity in the annual reporting of economic entities. The article identifies possible alternative procedures and algorithms to obtain proper evidence when it is insufficient in the face of the inability to meet certain audit standards requirements in a remote audit environment. The article defines the impact of COVID-19 risk disclosure on the structure of the audit report and opinion. Relevance. The results of the study can be used in the practical activities of economic entities that prepare financial statements in the face of significant uncertainty, as well as auditors and audit organizations.

EXPLORING THE CONTENTS OF THE BALTIMORE AND OHIO RAILROAD ANNUAL REPORTS: 1827–1856

2000 ◽  
Vol 27 (1) ◽  
pp. 1-42 ◽  
Author(s):  
Gary John Previts ◽  
William D. Samson
Keyword(s):  
Annual Report ◽  
Annual Reports ◽  
Corporate Disclosure ◽  
University Of Alabama ◽  
Complete Collection ◽  
Archival Collection ◽  
Annual Reporting ◽  
The University ◽  
Disclosure Practice ◽  
Corporate Practice

In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company's inception in 1827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate disclosure practice. This paper represents a study of the annual report information made publicly available by one of America's first railroads, and one of the first modern U.S. corporations. In this paper, early annual reports of the B&O which detail its formation, construction, and operation are catalogued as to content and evaluated. Mandated in the corporate charter, the annual “statement of affairs” presented by the management and directors to stockholders is studied as a process and as a product that instigated the institutional corporate practice recognized today as “annual reporting.” Using a single company methodology for assessment of reporting follows a pattern developed by Claire [1945] in his analysis of U.S. Steel and utilized by other researchers. This study demonstrates the use of archival information to improve understanding about the origins and contents of early annual reports and, therein, related disclosure forms.

Measuring Accounting Asset Informativeness

2021 ◽  
Author(s):  
Qi Chen ◽  
Katherine Schipper ◽  
Ning Zhang
Keyword(s):  
Important Determinant ◽  
Earnings Quality ◽  
Cash Flows ◽  
Economic Capital ◽  
Empirical Measure ◽  
Productive Capacity ◽  
Firm Level ◽  
Intrinsic Values ◽  
Earnings Attributes ◽  
Validation Tests

We develop and validate an empirical measure of the informativeness of accounting assets in measuring firm-specific economic capital, an important determinant of both cash flows and intrinsic values. Our validation tests show that the asset informativeness measure is sensitive to differences in both accounting methods and implementation decisions at the firm level, and corresponds to the way equity investors use the information in accounting assets. We find that accounting assets contain substantial information about firms' productive capacity (economic capital) and the information is not summarized in several earnings attributes often associated with earnings quality.

scholarly journals Corporate Social Responsibility Information in Annual Reports in the EU—A Czech Case Study

2019 ◽  
Vol 11 (1) ◽  
pp. 237 ◽  
Author(s):  
Radka MacGregor Pelikánová
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
International Standards ◽  
Annual Reports ◽  
The European Union ◽  
Eu Member States ◽  
Annual Reporting ◽  
Corporate Social ◽  
The Eu

The commitment of the European Union (EU) to Corporate Social Responsibility (CSR) is projected into EU law about annual reporting by businesses. Since EU member states further develop this framework by their own domestic laws, annual reporting with CSR information is not unified and only partially mandatory in the EU. Do all European businesses report CSR information and what public declaration to society do they provide with it? The two main purposes of this paper are to identify the parameters of this annual reporting duty and to study the CSR information provided by the 10 largest Czech companies in their annual statements for 2013–2017. Based on legislative research and a teleological interpretation, the current EU legislative framework with Czech particularities is presented and, via a case study exploring 50 annual reports, the data about the type, extent and depth of CSR is dynamically and comparatively assessed. It appears that, at the minimum, large Czech businesses satisfy their legal duty and e-report on CSR to a similar extent, but in a dramatically different quality. Employee matters and adherence to international standards are used as a public declaration to society more than the data on environmental protection, while social matters and research and development (R&D) are played down.

scholarly journals Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting

2019 ◽  
Vol 3 (1) ◽  
pp. 75
Author(s):  
Ichsan Setiyo Budi ◽  
Rahmawati Rahmawati ◽  
Falikhatun Falikhatun ◽  
Muthmainah Muthmainah ◽  
Ardi Gunardi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Social Role ◽  
Secondary Data ◽  
Social Reporting ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The Social ◽  
Annual Reporting ◽  
Report Data

The results of the research on the social role of Islamic banks show inconsistency both domestically and abroad; this is the basis for conducting this research to re-explain the Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) relationship, models. This study aims to examine the indirect effect of ICG disclosure on ISR disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. This study uses secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They are testing this study using stepwise regression analysis with data for the annual reporting period of 2011 through 2014. The result that financial performance mediates the effect of disclosure of ICG on ISR; this shows that proper management of Islamic banks will produce high financial performance so that they can carry out their social roles well too. The contribution of this study is to develop a new model of the part of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.

Do Institutional Investors Enhance Accounting Earnings Attributes in the Korean Market?

2018 ◽  
Vol 55 (1) ◽  
pp. 39-58 ◽  
Author(s):  
Chune Young Chung ◽  
Donghyun Kim ◽  
Kyung Soon Kim ◽  
Jin Hwon Lee ◽  
Kyungjin Lee
Keyword(s):  
Institutional Investors ◽  
Accounting Earnings ◽  
Earnings Attributes ◽  
Korean Market

scholarly journals A Framework for Rigorous Qualitative Research as a Component of Mixed Method Rapid-Cycle Evaluation

2018 ◽  
Vol 29 (2) ◽  
pp. 279-289 ◽  
Author(s):  
Megan Skillman ◽  
Caitlin Cross-Barnet ◽  
Rachel Friedman Singer ◽  
Christina Rotondo ◽  
Sarah Ruiz ◽  
...  
Keyword(s):  
Qualitative Research ◽  
Mixed Method ◽  
Local Governments ◽  
Care Delivery ◽  
Rapid Assessment ◽  
Evaluation Framework ◽  
Federal State ◽  
Annual Reporting ◽  
Multiple Cycles ◽  
State And Local

As federal, state, and local governments continue to test innovative approaches to health care delivery, the ability to produce timely and reliable evidence of what works and why it works is crucial. There is limited literature on methodological approaches to rapid-cycle qualitative research. The purpose of this article is to describe the advantages and limitations of a broadly applicable framework for in-depth qualitative analysis placed within a larger rapid-cycle, multisite, mixed-method evaluation. This evaluation included multiple cycles of primary qualitative data collection and quarterly and annual reporting. Several strategies allowed us to be adaptable while remaining rigorous; these included planning for multiple waves of qualitative coding, a hybrid inductive/deductive approach informed by a cross-program evaluation framework, and use of a large team with specific program expertise. Lessons from this evaluation can inform researchers and evaluators functioning in rapid assessment or rapid-cycle evaluation contexts.

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