The Effect of Objective Oriented Approach on the Quality of Financial Reporting of Pension Accounting: An Empirical Study
| المصدر: | مجلة الدراسات والبحوث التجارية |
|---|---|
| الناشر: | جامعة بنها - كلية التجارة |
| المؤلف الرئيسي: | Moustafa, Rabab Mahmoud (Author) |
| مؤلفين آخرين: | Temraz, Mohamed Hamed (Advisor) , Ezzat, Mohamed (Advisor) |
| المجلد/العدد: | س38, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| الصفحات: | 887 - 906 |
| ISSN: |
1110-1547 |
| رقم MD: | 1182933 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Pension Accounting | Objective Oriented Approach | Conceptual Framework | Standard Setting Approaches
|
| رابط المحتوى: |
عدد مرات التحميل
13
| المستخلص: |
Nowadays, pension accounting and its treatments appear broadly as one of the most problematic segments in financial accounting, As. most employers increase the opportunities to structure transactions and get around the content of the standard to generate earnings and interest benefits even if it does not reflect the true economic substance of the transaction so as to the loopholes in its standard-setting process which in turn caused non-transparency in its reporting. This research aims to theoretically and empirically inspect the effect of objective-oriented approach on improving the quality of financial reporting of pension accounting. This research represents these implications, as well as the attempt of standard-setting bodies to make pension reporting as honest as possible, it also addressed the suggested structure that would be adopted to improve pension reporting process in the light of the current conceptual framework and standards. Thus the empirical part designed to solicit the views and opinions about the current standard-setting process. The research concluded the deficiencies and shortcomings of the current standard-setting process related to pension accounting as well as the efforts proposed by FASB and IASB to improve the existing practices. However, there is no overhaul solution to the pension reporting problem until the time of writing. |
|---|---|
| ISSN: |
1110-1547 |
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