Results 31 to 40 of about 386,494 (263)

Forecast Accuracy Considering Accruals Earnings Volatility (Case Study of Iran and Iraq): A Spatial Econometric Approach [PDF]

International Journal of Management, Accounting and Economics
This 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, Parviz Piri, Akbar Zavari Rezaei   +2 more
doaj   +1 more source

Disclosure Quality of Goodwill Impairment Testing: A Disclosure Index

Journal of Economics and Development, 2012
This study sets out to offer proof of several important questions relating to the quality of information disclosed on goodwill impairment process under the new requirements of FRS 36. This study investigates the compliance level and disclosure quality of FRS 36 by top 20 of Singaporean listed firms in SGX at 2007 based on their market capitalization ...
Khairil Faizal Khairi, Nur Hidayah Laili, Dung Manh Tran   +2 more
openaire   +1 more source

The Effect of Voluntary Disclosure of Information on the Quality of Information, Decision-Making and Shareholder Behavior [PDF]

Environmental Energy and Economic Research
According to the information content of financial reports, this research aims to investigate the effect of Voluntary Disclosure (VD) on the quality of information, the quality of decision and the behavior of shareholders.
Javad Rezazadeh, Mohammad Javad Tasaddi Kari, Rouhollah Kheiri   +2 more
doaj   +1 more source

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, Nazimah Hussin, Mostafa A. Ali, Hossam Haddad, Maha Shehadeh, Elina F. Hasan   +5 more
doaj   +1 more source

The Moderating Impact of the Audit Committee on Creative Accounting Determination and Financial Reporting Quality in Iraqi Commercial Banks

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, Nazimah Hussin, Hossam Haddad, Nidal Mahmoud Al-Ramahi, Mostafa A. Ali   +4 more
doaj   +1 more source

Corporate social responsibility disclosure and financial information environment [PDF]

Accounting, 2021
This study aims to explore whether or not social responsibility disclosure contributes to improve the financial information environment, through examining the impact of quantity and quality of corporate social responsibility (CSR) disclosure on the ...
Hassan, Nasr Taha
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
doaj   +1 more source

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, Moslem Moradzadeh, Masud Kashi, Zohreh Derohi, Seyed Vahid Hosseini Tabatabaei   +4 more
doaj   +1 more source

The effect of changes in credit rating on the quality of disclosure Tehran Stock Exchange listed companies. [PDF]

راهبرد مدیریت مالی
AbstarctTodays one of the most important factor for dicision making process by market participants at Tehran Stock Exchange listed companice is the information published by the companies listed in If the information is not properly disclosed, without a ...
Parviz Piri, Golshan Mohammadikhanghah, Golale Zeinab   +2 more
doaj   +1 more source

Patient Activation in Childhood, Adolescent, and Young Adult Cancer Survivors: Current Insights and Implications for Survivorship Care—A Systematic Review From the e‐QuoL Project

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Purpose Patient activation—encompassing knowledge, confidence, and skills in managing individual's health—is a cornerstone of person‐centered care. However, its significance among childhood, adolescent, and young adult cancer survivors (CAYACS) remains unexplored. This article examines the application of the 13‐item Patient Activation Measure (
Charlotte Demoor‐Goldschmidt, Anne Maas, Gisela Michel, Amandine Bertrand, Kristen E. T. Thornton, Martine Bellanger, Anna‐Liesa Filbert, Desiree Grabow, Monica Muraca, Katharina Roser, Sara Oberti, Jelena Roganovic, Hanne Cathrine Lie   +12 more
wiley   +1 more source