OVERALL DISCLOSURE LEVEL RESULT AND REVIEW
3.6 FS DISCLOSURE LEVEL DETERMINANTS
This section will analyze the determinants or factors influencing the disparity of FS disclosure level among PEMDA and the difference among FS components. The analysis is based on the aforementioned disclosure level scores, literature studies and in-depth discussion with regulators, reviewers, standard formulators, consultants and PEMDA staff discussion participants were invited as individuals and were not acting on behalf of any institutions, however opinions were assumed to reflect the institutions where they work. Disclosure score for each component Balance Sheet, LAK, LRA and CaLK tend to be consistent among PEMDA. This is noticeable from the standard deviation of below 5. The same applies for the standard deviation of all FS disclosure at 4. Therefore this research concludes that the influencing factor of PEεDA‘s FS disclosure do not come from the unique characteristics of each PEMDA. In other words this research estimates that the factors influencing PEεDA‘s FS disclosure level are common and experienced by all PEεDA in Indonesia. Moreover, because the disclosure level of Balance Sheet, LAK and LRA are high and consistent enough, then the determinants analysis of disclosure level will be focused on CaLK. 1857 These are the common factors that are assumed to influence PEεDA‘s FS disclosure level specifically CaLK, which were identified in the Focus Group Discussion: 1. Existence and completeness of CaLK preparation guidelines SAP regulates the information required to be disclosed in CaLK as checklist benchmark in this research. However until now no technical guidelines about CaLK presentation and disclosure are present. KSAP have not issued a Technical Bulletin regarding CaLK. A technical guideline for CaLK preparation is necessary for PEMDA in the early stages of FS preparation because CaLK and Balance Sheet are the reports known only after PP SAP was implemented. CaLK is qualitative, thus without technical guidelines PEMDA will face difficulties in preparation. 2. Influence of other regulations Besides to explain the posts in Balance Sheet, LAK and LRA in details, CaLK also conveys qualitative information related to the accountability andor affects decision making. Those information are influenced by other regulation associated with local governments. Changes in regulations which happen frequently in recent years make it difficult for PEMDA to decide which information to disclosure in CaLK. Regulation clashes also cause difficulties for PEMDA in presenting a sufficient CaLK. 3. Socialization of CaLK preparation Related parties such as Finance Department, State Department and KSAP have not conducted sufficient socialization about CaLK. Various trainings that have been conducted only focused on Balance Sheet, LAK and LRA components. Therefore PEMDA staffs do not have adequate comprehension about CaLK. 4. Priorities and concerns of FS formulator and user Generally, both PEMDA and DPRD do not have sufficient concerns about FS except δRA and δAK. DPRD usually does not consider BPK‘s opinion of FS when accepting or rejecting accountability report of head of local government. FS components priority of concern is: 1 LRA; 2 LAK; 3 Balance Sheet; and 4 CaLK. LRA and LAK get primaryParts
» ANNUAL ASIAN ACADEMIC ACCOUNTING ASSOCIATION CONFERENCE PROCEEDINGS
» Accounting Education Behavioral Issues in Accounting
» Earnings Management ANNUAL ASIAN ACADEMIC ACCOUNTING ASSOCIATION CONFERENCE PROCEEDINGS
» Capital Markets Corporate Governance Accounting Education
» Management Accounting ANNUAL ASIAN ACADEMIC ACCOUNTING ASSOCIATION CONFERENCE PROCEEDINGS
» Earnings Management Capital Markets Corporate Governance
» Financial Reporting Management Accounting
» Capital Markets ANNUAL ASIAN ACADEMIC ACCOUNTING ASSOCIATION CONFERENCE PROCEEDINGS
» Corporate Governance Financial Reporting Islamic Accounting, Banking and Finance
» Corporate Finance ANNUAL ASIAN ACADEMIC ACCOUNTING ASSOCIATION CONFERENCE PROCEEDINGS
» Capital Markets Corporate Governance Financial Reporting
» Financial Reporting Auditing ANNUAL ASIAN ACADEMIC ACCOUNTING ASSOCIATION CONFERENCE PROCEEDINGS
» Social and Environmental Accounting
» International Accounting Financial Reporting
» No Session 7.5 International Accounting
» Behavioral Issues in Accounting Room 2 Earnings Management
» PM – 14:30 PM Research Forum
» Capital Markets Room 4 Earnings Management Room 3
» Corporate Governance Room 5 Research Forum
» Islamic Accounting, Banking and Finance Corporate Governance
» Islamic Accounting, Banking and Finance
» PM – 16:00 PM Research Forum
» Rationalizing Accounting Equation PM – 16:30 PM
» Recording transactions PM – 16:30 PM
» Understanding the Rules of Debit and Credit
» Understanding types of business transactions
» INCLUDING MEASUREMENT ISSUES IN ACCOUNTING COURSES
» Introduction Proceeding E Book 4A Turky
» Literature review. Proceeding E Book 4A Turky
» Findings and discussion Proceeding E Book 4A Turky
» BRT = 1 Behavioral Issues in Accounting
» Overview of the Income Tax System and Compliance Levels in New
» Tax fairness perceptions Literature Review and Hypotheses Development
» Tax compliance Literature Review and Hypotheses Development
» Tax knowledge Literature Review and Hypotheses Development
» Tax complexity Literature Review and Hypotheses Development
» Proposed Model Proceeding E Book 4A Turky
» Data collection and Sampling
» Results Proceeding E Book 4A Turky
» Discussion Proceeding E Book 4A Turky
» Earnings Management Conclusion, Limitations and Future Research
» Real Earnings Management Conclusion, Limitations and Future Research
» Earnings Management across Incentives‟ Brackets
» Classification of earnings management
» Empirical model Conclusion, Limitations and Future Research
» Data Collection Conclusion, Limitations and Future Research
» Multivariate results .1 Test of hypothesis 1
» Capital Markets Conclusion, Limitations and Future Research
» Theory and Hypothesis Development Association between Earnings Shocks and Stock Return
» Research Methods Data and Sample
» Prior studies Proceeding E Book 4A Turky
» Market reactions to the announcement of mergers
» Merger effects on financial performance
» Results of examining financial performances
» Results of examining the relation between market reactions and performance changes
» Conclusion Proceeding E Book 4A Turky
» Motivation and the Hypotheses
» Previous Studies on PIN and Interim Reports
» PIN Model Used Our Research Design 1 New Quarterly Reporting Regulations in Japan
» Definition of the Variables Used and the PIN Estimates
» Literature review Corporate Governance
» Data and Methodology Corporate Governance
» Results and discussions Corporate Governance
» METHODOLOGY Proceeding E Book 4A Turky
» CORRELATION ANALYSIS RESULTS 1 DESCRPTIVE STATISTICS
» ADDITIONAL ANALYSES RESULTS 1 DESCRPTIVE STATISTICS
» CONCLUSION, LIMITATIONS AND SUGGESTIONS FOR FUTURE RESEARCH
» Management Accounting Now What?
» CHANGING COMPANY ENVIRONMENT AND COST MANAGEMENT
» PROJECTION-BASED COST MANAGEMENT Proceeding E Book 4A Turky
» THE PURPOSE, SCOPE AND CONSTRAINTS OF THE STUDY
» EVALUATION OF RESEARCH EVIDENCE
» Theoretical Background and Hypothesis
» Regression Model Data and Methodology
» Measurement of Auditor Quality
» Measurement of Earnings Management EM
» Measurement of Management Demography
» Control Variables Data and Methodology
» Distribution Analysis and Two-sample T-test Comparison
» Regression Analysis Empirical Results
» Related Literature and Hypotheses
» Research Method Proceeding E Book 4A Turky
» Statistical Analyses and Results
» Earnings Management REPORTING COMPREHENSIVE INCOME AND MANAGERIAL
» The Relation between Other Comprehensive Income and Net Income
» Samples and Research Hypothesis
» Background and Hypothesis Development
» Sample Selection and Research Methods
» The Trend of Corporate Name Change
» Empirical results Proceeding E Book 4A Turky
» Earnings Management Literature Review
» Real Activities Manipulation Literature Review
» Real Earnings Management Technique
» Future Operating Performance Literature Review
» Prior Research Literature Review
» Hypotheses Development Literature Review
» Research Model t+y t t t t t t
» Variable Definition .1 Dependent Variable
» Sample Selection Data Collection Methods
» Hypothesies 1 Results Table 4.3 Analysis
» Capital Markets LIFE AFTER IPO:
» Introduction An Initial Public Offering IPO is commonly perceived as one of the most
» Data Proceeding E Book 4A Turky
» How Do Indonesian Firms Use Their IPO Raised Funds?
» Concluding Remarks Proceeding E Book 4A Turky
» Research Design and Hypothesis Development
» Result and Discussion Proceeding E Book 4A Turky
» Literature Reviews and Hypotheses Development Information, Volatility and Trading Period
» Corporate Governance Research Method X.
» Predictors: Leverage ratio, EPS, stock return, log total no of employee and log total sales
» Discussions in the U.S. and the IASC
» Accounting for leases in Japan
» Methodology of analysis Introduction
» Research design and methodology
» Discussion of findings Proceeding E Book 4A Turky
» Limitations Proceeding E Book 4A Turky
» Earnings Management Implications for further research
» Related literature Proceeding E Book 4A Turky
» Descriptive statistics and Correlation
» Hypotheses Analysis .1 Hypotheses and Samples description
» Capital Markets Hypotheses and Samples description
» DISCUSSION AND CONCLUDING REMARKS
» Model Proceeding E Book 4A Turky
» Manager‟s investment Equilibrium analysis
» MORNINGSTAR STAR-RATING SYSTEM Proceeding E Book 4A Turky
» MORNINGSTAR STAR-RATING SYSTEM CALCULATION PROCEDURES
» STUDY FRAMEWORK Proceeding E Book 4A Turky
» P3LKE Index Results and Discussion
» Factors Influencing Disclosure Index
» Determinants of the Voluntary Filers of XBRL 1. Financial Incentives
» T-test and correlation Analysis
» Logistic Analysis: main factors in adopting XBRL voluntarily
» Regression Analysis: earnings quality of voluntary XBRL filers
» Respondents’ Background RESEARCH OBJECTIVE RESEARCH METHOD 1
» Demographic Analysis FINDINGS ANALYSIS
» Ownership structure – separation of ownership and control, and information
» Earnings quality and information risk
» Sample profile Methodology 1 Data sources
» Variable definition and measurement .1 Accruals quality
» Descriptive statistics for ownership structure
» Bivariate collenearity of all variables in each sample
» Multivariate analysis Results 1 General descriptive statistics
» Discussion Conclusion Proceeding E Book 4A Turky
» Developing Energy Project Proceeding E Book 4A Turky
» The reduction of carbon emissions in EU
» Incentives to the Energy Production from Renewable Sources
» European Incentives to Energy project
» An Appraisal regional energy resources from the standpoint of Turkish membership to
» Capital Markets The analysis of Turkish investment incentives i. Gini coefficient
» Variable Measurement The analysis of Turkish investment incentives i. Gini coefficient
» Sample The analysis of Turkish investment incentives i. Gini coefficient
» Descriptive Statistic The analysis of Turkish investment incentives i. Gini coefficient
» Analysis of Correlation among Variables
» Regression Analysis The analysis of Turkish investment incentives i. Gini coefficient
» REGULATORY BACKGROUND Proceeding E Book 4A Turky
» LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT
» Empirical Model RESEARCH DESIGN AND METHODOLOGY
» Empirical Results EMPIRICAL RESULTS 1 Descriptive Statistics
» The Nature and Type of Related Party Transaction RPT
» Regulation and Disclosure Requirement for RPT in Indonesia
» RPT that benefiting Proceeding E Book 4A Turky
» Research Hypotheses Proceeding E Book 4A Turky
» Methodology and Data Proceeding E Book 4A Turky
» Transparency of Ownership OWN_TRAN Concentration of Ownership OWN_CONC
» Does the company report basic earnings forecast of any kind in detail? 1
» Accounting Policy Review FIN_ACPR
» Signalling Theory Executive Compensation and Evaluation EXE_EVAL
» Hypothesis Development Executive Compensation and Evaluation EXE_EVAL
» Waqf studies as the key driver towards awqaf revitalization
» The development of research on waqf accounting
» The manifestation of waqf accountability
» Stakeholder salience and its application to waqf stakeholders
» The combination of Hayes accountability and MAW model
» Determinants of Stock Market Reaction toward Mandatory CSR Rules Size
» Profitability Hypotheses Development 1 Mandatory CSR Rule and Stock Market Reaction
» Leverage Hypotheses Development 1 Mandatory CSR Rule and Stock Market Reaction
» Empirical Results .1 Mandatory CSR Rule and Stock Market Reaction
» Prior review Prior Review and Theoretical Framework
» Research Framework Hypotheses Development
» Korean context Hypotheses Development
» Hypothesis Development Hypotheses Development
» Theoretical Background and Development of Hypothesis
» Results and Discussion Proceeding E Book 4A Turky
» Corporate Governance Conclusion and Limitation
» Theoretical Framework: Management Control Systems MCS as a package
» Value-based performance measures METHODOLOGY
» Corporate Governance within the emerging markets
» The Relevance of Financial Ratio Disclosure
» RESEARCH DESIGN Theoretical Background and Hypotheses Development
» Implications and Conclusion Multivariate Analysis
» RESEARCH METHODOLOGY Proceeding E Book 4A Turky
» BALANCE SHEET DISCLOSURE LEVEL
» LAK DISCLOSURE LEVEL RESULT AND REVIEW
» LRA DISCLOSURE LEVEL RESULT AND REVIEW
» CaLK DISCLOSURE LEVEL RESULT AND REVIEW
» OVERALL DISCLOSURE LEVEL RESULT AND REVIEW
» FS DISCLOSURE LEVEL DETERMINANTS
» RECOMMENDATIONS RESULT AND REVIEW
» PRIOR RESEARCH AND HYPOTHESES DEVELOPMENT
» EMPRICAL RESULTS AND ANALYSIS
» SUMMARY AND DISCUSSION Proceeding E Book 4A Turky
» Hypothetical Backgrounds Proceeding E Book 4A Turky
» Hypothesis development Hypothesis Methodology
» Methodology .1 Measure of Real activity-based Earnings Management t-1 t-1 t-1 t-1
» t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1
» t-1 t-1 Hypothesis Methodology
» Regression Model Hypothesis Methodology
» Empirical Results .1 Descriptive statistics
» Additional Analyses Results 1 Sample selection
» Management forecast disclosure in practice
» Information content of management forecast disclosures
» Research Methodology and Data Collection
» How do Thai listed companies disclose their management forecasts?
» Are management forecasts informative?
» Conclusion and Contributions Proceeding E Book 4A Turky
» Introduction Objective and Motivation of the Paper
» Literature Study and Hypotheses Development Announcements and Return
» Sample and methodology Proceeding E Book 4A Turky
» Review and Analysis Proceeding E Book 4A Turky
» The IASB Update Proceeding E Book 4A Turky
» The New Analysis of Equity Theory
» Non monetary: Subject to IAS 38.8 monetary assets are money held and assets to be
» Without physical substance: Sometimes an intangible asset may be contained on or in a
» Control: The provisions of IAS 38 require that the intangible asset is controlled by the firm.
» Future economic benefit: The future economic benefit embodied in an asset is the
» Background --Accounting development towards adoption
» The publication of Interim IFRS Roadmap
» The feature of Japanese accounting
» structure of investigation questionnaire
» Sample selection and collection of responses
» INTRODUCTION Results and analysis
» LITERATURE REVIEW Results and analysis
» METHODOLOGY Results and analysis
» Findings Results and analysis
» Discussions Results and analysis
» THEORETICAL AND HYPOTHESES DEVELOPMENT
» Sample Selection Investigation on manager‟s opinion on IFRS adoption
» Results and Discussions Model Specification
» Difference between Cost Allocation and Profit Allocation
» Present Value with the Restriction of Cost: [Form 1], [Form 2] and [Form 3]
» Two Significant Boundaries Characterizing Various Forms
» Recent Trend of Present Value
» Present Value from Auditing Perspective
» The Necessity of Flow and Internal Aspects in Japan
» Theory and Hypotheses Development
» Research Design Proceeding E Book 4A Turky
» Results and Implications Proceeding E Book 4A Turky
» Earnings Conservatism Literature Hypothesis Development
» Conservatism Determinants Hypothesis Development
» Proportion of Independent Non-executive Directors Chairman Duality
» Remuneration Institutional Investors Conclusions and Limitations
» Management Ownership control Chinese-controlled companies.
» Auditor Conclusions and Limitations
» RESEARCH DESIGN 3.1 Measurement of variables
» Sample selection and source of data Descriptive Statistics
» Univariate Test Results Conclusions and Limitations
» IMPLICATION, LIMITATION AND CONCLUSION.
» Omnibus Test of Model Coefficients chi-square 25.445 0.008
» Background Classification Results holdout accuracy rates
» Purpose of the Study Contribution of the Study
» Literature Review Classification Results holdout accuracy rates
» Conceptual Framework Model of Dick and Carey design can be found in Appendix 2.
» Type of Study Data and Sampling
» Stages of Research Model of Dick and Carey design can be found in Appendix 2.
» Overview of Information System of Ac counting Department of Airlangga University
» Data Presentation Discussion Model of Dick and Carey design can be found in Appendix 2.
» Designing of E-learning Model
» E-learning Model of Accounting Department of Airlangga University
» Conclusion and Suggestion Model of Dick and Carey design can be found in Appendix 2.
» Implication Model of Dick and Carey design can be found in Appendix 2.
» shareholderenvironmentalists 53.7 and environmentalists 49.7. The of of
» of of users. Environmental decision; no action outcome Type 1 + Type 3 of users.
» of users. Economic decision; no action outcome Type 1 + Type 3 of users.
» MF at May - MF at November MF at May - MF at March a. MF at May - FS at Next May
» Development of Intellectual Capital Reporting
» Research Hypotheses Summative evaluation Learning process evaluation and does it
» Selection of Variables Proceeding E Book 4A Turky
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