Financial reporting quality of ESG firms listed in China. [PDF]
PLoS ONE, 2023 Given the growing importance of environmental protection in China, this study investigated the determinants of the financial reporting quality of environmental, social and governance (ESG) firms listed in China.
Mengqian Wu, Indra Abeysekera
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Corporate governance, internal audit quality and financial reporting quality of financial institutions [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - The purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit quality and financial reporting quality using evidence from ...
Twaha Kigongo Kaawaase +3 more
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Financial reporting quality of financial institutions: Literature review
Cogent Business & Management, 2022 The objective of this study is to examine and synthesize the existing literature on financial disclosure by financial institutions. It presents a systematic literature review of 204 studies on this topic published from 1990 to 2022.
Ahmed Mahdi Sahi +3 more
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The Effects of International Financial Reporting Standards on Financial Reporting Quality [PDF]
Athens Journal of Business & Economics, 2019 The purpose of this study is to investigate whether the financial reporting under International Financial Reporting Standards (IFRS) has more quality than local GAAP for firms listed on Taiwan stock exchange.
Wafaa Salah , Abdallah Abdel-Salam
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Financial Reporting Quality, Free Cash Flow, and Investment Efficiency [PDF]
SHS Web of Conferences, 2015 This paper based on the perspective of firm’s agency conflicts to examine the relationship between financial reporting quality and investment efficiency and to analyze the interaction effect between financial reporting and free cash flow on investment ...
Wang Fusheng, Zhu Zhibiao, Hoffmire John
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CAE Remuneration and Financial Reporting Quality
Revista de Contabilidad: Spanish Accounting Review, 2021 This paper reports on a study exploring the relationship between the fixed remuneration paid to the Chief Auditing Executive (CAE), and the subsequent financial reporting quality (FRQ).
Abdulaziz Alzeban
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Worldwide board reforms and financial reporting quality
Research in International Business and Finance, 2023 Ruiyuan Chen, Feiyu Liu, Chen Zhao
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The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 Prior studies provide mixed evidence on whether the transition to International Financial Reporting Standards (IFRS) deters or contributes to greater financial reporting quality.
Ahmed Al-janabi +2 more
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The Way Financial Distress Affects Financial Reporting Delay
Jurnal Manajemen Teori dan Terapan, 2023 Objective: Previous studies identified a significant effect of financial distress experienced by a company on the delay in submitting its audited financial report.
Pramesari Dinar Nurquran +1 more
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Design and Examination of a Model for Stabilization of Banks Based on Financial Reporting Quality [PDF]
Journal of Asset Management and Financing, 2020 Objective: Regarding the critical role of Banking system’s stability and explanation of financial reporting (as the final result of accounting profession and administrative bodies), the main aim of this paper is to model the banking system stability ...
Mohammad Hosein Safarzadeh +2 more
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