Management Forecast, Idiosyncratic Risk, and Information Environment: Evidence of Listed Companies in Tehran Stock Exchange (TSE) [PDF]
Journal of Asset Management and Financing, 2022 Capital market plays an important role in attracting and circulating market liquidity and directing it to efficient economic sectors. Management forecast is one of the most important sources of information in the stock market, while its misrepresentation
Mohammad Osoolian +2 more
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Mandatory Quality Disclosure and Quality Supply: Evidence from German Hospitals [PDF]
SSRN Electronic Journal, 2012 Abstract: Using a newly constructed dataset on German hospitals, which includes 24 process and outcome indicators of clinical quality, we test whether quality has increased in various clinical areas since the introduction of mandatory quality reports and the online publication of part of the collected quality measures.
Filistrucchi Lapo;, Ozbugday Fatih Cemil
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Studying the effect of intellectual capital disclosure quality on equity cost of capital of companies listed on Tehran stock exchange [PDF]
مطالعات تجربی حسابداری مالی, 2019 The main aim of the present study is to examine the effect of intellectual capital disclosure quality on capital cost of companies listed on Tehran Stock Exchange.
Mohammad Mahdi Bahrololoum +1 more
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The relationship between Disclosure Quality and Audit Report Lag [PDF]
مطالعات تجربی حسابداری مالی, 2015 The speed of transferring of accounting information from transferors to users is so important that it is mentioned in accounting conceptual framework as a qualitative characteristics of accounting information.
Vahid Molla Imeny, Mohammad Marfou
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Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review
Risks, 2022 Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation.
Ibtihal A. Abed +5 more
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Investors rely on independent audit quality, and influences the quality of financial reporting and disclosure of financial statements [PDF]
مطالعات تجربی حسابداری مالی, 2016 According to the agency theory, signaling theory, Stakeholder theory, asymmetry information theory and proof of the users of financial statements need to this information and its confirm by independent auditor, therefore we study the relationship between
Navid Paidarmanesh +3 more
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Risks, 2022 The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its ...
Ibtihal A. Abed +4 more
doaj +1 more source
Integrated report quality and earnings management – Evidence from South Africa
South African Journal of Economic and Management Sciences, 2022 Background: No prescribed standard disclosure requirements for integrated reporting exist. Instead, the International Integrated Reporting Framework is widely adopted, which provides guidelines for integrated reporting to improve the quality of ...
Anne-Marie Eloff, Shené Steenkamp
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Forecast Accuracy Considering Accruals Earnings Volatility (Case Study of Iran and Iraq): A Spatial Econometric Approach [PDF]
International Journal of Management, Accounting and EconomicsThis study investigates how the quality of financial disclosure, influenced by accruals, impacts earnings volatility and the accuracy of earnings forecasts in banks from Iran and Iraq.
Qassim Mahal Herez +2 more
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Investigating the Impact of Disclosure Quality and Voluntary Disclosure on Information Asymmetry in Tehran Stock Exchange [PDF]
پژوهشهای مدیریت عمومی, 2019 The current study aimed at investigating the impact of disclosure quality and voluntary disclosure on Information asymmetry of the companies listed in Tehran Stock Exchange.
Hamid Tabeli +4 more
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