The Convergence of Preparation the Financial Statements According to IAS and Tax Accounting in Kosovo

Sekiraqa, Albina; Ahmeti, Skënder; Aliu, Muhamet

doi:10.32602/jafas.2021.005

Cited by 1 publication

(1 citation statement)

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“…Disclosures may be simple statements regarding the change or provide a lengthy explanation for the reason to change the company's accounting policies and procedures (Sekiraqa, Ahmeti & Aliu, 2021). Voluntary disclosure in accounting is the provision of information by a company's management beyond requirements, such as generally accepted accounting principles and Securities and Exchange Commission rules, where the information is believed to be relevant to the decision making of users of the company's annual reports (Dwiantini, Susanti & Hidayah, 2021).…”

Section: Independent Variable Dependent Variablementioning

confidence: 99%

Effect of disclosure of public sector financial information on quality of financial reporting in public secondary schools in Kakamega County, Kenya

Indeche

Alala²,

Ngala³

2022

IJRBS

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The objective of this study was to determine the effect of public sector financial information disclosure on the quality of financial reporting in public secondary schools in Kakamega County. This study was premised on a theoretical foundation based on legitimacy theory. The study employed a descriptive research design. The study targeted 419 public secondary schools, from which a sample of 205 public secondary schools was obtained using a stratified random sampling technique. The study used Primary data, which was collected using a structured questionnaire. Data were analyzed using version 26 of the Statistical Package of Social Sciences (SPSS). Descriptive and inferential methods of data analysis were used. The analyzed data was presented using tables, models, frequencies and percentages. The study found that public sector financial information disclosure was significant at (? = 0.790, t = 15.488 at p<0.01) on quality financial reporting. From the R Square, it accounted for 54.7% of the variance in quality financial reporting (p = 0.000). The study concluded that disclosure of public sector financial information significantly affected the quality of financial reporting in public secondary schools in Kakamega County. The study recommended that there is a need for financial information and reports to be made available to the users in a timely fashion and in the correct format and language that can make it easy for them to analyze and interpret. This would ensure that there is adequate disclosure of going on concern information which is more comprehensive, integrated and more helpful in decision-making process.

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Section: Independent Variable Dependent Variablementioning

confidence: 99%