Issues in the Disclosure of Financial Information by Multinational Enterprises
Issues in the Disclosure of Financial Information by Multinational Enterprises
Author(s): Svetlozar Stefanov, Daniela Georgieva, Julian A. VasilevSubject(s): Business Economy / Management, Financial Markets
Published by: UIKTEN - Association for Information Communication Technology Education and Science
Keywords: investments; financial instruments; fraud detection; accounting information disclosure; ERP systems
Summary/Abstract: The aim of this paper is to explore issues of investment presentation, financial instruments, earnings disclosure indicators and software aspects of accounting for multinational enterprises. The study is based on the public financial statements of the Solvay Group. The main approach is using two viewpoints – accounting view of financial information and IT view of financial information. The results of this study are useful for other multinational enterprises that prepare their financial statements in accordance with International Financial Reporting Standards and use big data in accounting.
Journal: TEM Journal
- Issue Year: 11/2022
- Issue No: 1
- Page Range: 5-12
- Page Count: 8
- Language: English