Financial Reporting Quality in a Crisis Period [PDF]
The Covid Pandemic has this far been a devastating event for the world economy, but it wasn’t the only crisis of the 2020 financial period. Despite the health emergency, military conflict has not halted since the dawn of the coronavirus plague.
Radu-Daniel LOGHIN +1 more
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The study investigated the Effect of Corporate Governance Structure and Financial reporting quality of quoted Pharmaceutical companies in Nigeria. A total of ten Pharmaceutical companies were used from 2006-2019.
Kalu Ogbonnaya AMAH +1 more
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Dynamic Competitive Capabilities and Financial Reporting Quality [PDF]
Purpose: As competition in the financial markets expands, companies in the field are more successful in enhancing their dynamic capabilities through the creation of unmatched values and resources, allowing them to gain greater market share.
Mohammad Hosinzadeh +2 more
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The impact of the IFRS1 standards implementation on the quality of banks financial reporting
The paper aims to highlight the developments in the field of accounting standards represented by the development of International Financial Reporting Standards (IFRS1).
Sherzad Ali , Ali Abdullah
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The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [PDF]
The relationship between financial reporting quality and corporate performance in the imperfect Iranian market is very important for investors, such that one of the main concerns of shareholders is to be informed about corporate performance. On the other
Mahmoud Lari Dashtbayaz +2 more
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The Relationship between Audit Committee Attributes and Financial Reporting Quality among Manufacturing Firms in Kenya [PDF]
This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise of ...
Edwin Sitienei
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BOARD ATTRIBUTES AND QUALITY OF FINANCIAL REPORTING IN NIGERIAN COMPANIES: AN EMPIRICAL EVIDENCE [PDF]
The study x-rays the relationship that board expertise and board independence have on financial reporting quality in Nigeria. The study used data gathered from forty quoted companies for the period 2010- 2015.
Ogbaisi, Sebastine Abhus +2 more
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The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [PDF]
One way to increase business credit is to reduce the information asymmetry between buyer and seller. By increasing the financial reporting quality and disclosure quality, buyers can provide more information to their vendors on their financial position ...
Abbas Aflatooni, Marziye Nemati
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Seasoned Equity Offering and Financial Reporting Quality [PDF]
Objective: This study explores the impact of seasoned equity offering (SEO) on financial reporting quality (FRQ), using free cash flow and growth opportunities, considering the cost of capital.
Mahmoud Nasiri, Mohammad Hossein Ghaemi
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International financial reporting standards and financial reporting quality in Nigeria
The study examines the impact of the adoption of International Financial Reporting Standards (IFRS) on the quality of financial reporting in Nigeria. The study utilises a period based approach to analyse changes in the degree of financial reporting quality (FRQ) that hinges on three proxies: Value Relevance, Earnings Quality and Earnings Management ...
Aderin, A., Otakefe, J. P.
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