文章基本信息

标题：IMPACT OF PUBLIC ACCOUNTING OFFICE REPUTATION ON GRANTING BANK CREDIT DECISION TO THE COMPANIES LISTED IN JSE
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作者：Putri Asdora ; Renny NurAiny, SE., MM
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Financial Report is the report submitted each year by the company to itsshareholders. This report contains the main financial statements and opinions ofmanagement and operations and future prospects of the company. Thecompany's financial statements can be used as a measurement of financialperformance. Company's financial performance, among others can be alsoreviewed through its rentability. DeAngelo (1981) in Ebrahim (2001) states thatthe quality of audits conducted by public accountants can be evaluated by thesize of the public accounting firm. The top four ranked accounting firmsapparently perform audits with more qualified compare to those of the non-topranked accounting firms.