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
doaj +4 more sources
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
doaj +2 more sources
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
doaj +2 more sources
Earnings management and the quality of the financial reporting [PDF]
Perspectives of Innovations, Economics and Business, 2011 During the last time in the development of the financial reporting and frauds there have emerged several problems related to the quality of several indicators on the financial statements and especially the quality of the earnings indicator. According to the literature on the financial reporting it results that companies have the possibility to ...
Shuli, Ingrid
openaire +3 more sources
International financial reporting standards and financial reporting quality in Nigeria [PDF]
Journal of Science and Technology (Ghana), 2016 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.
openaire +4 more sources
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
doaj +3 more sources
Corporate governance and financial reporting quality during the COVID-19 pandemic [PDF]
Finance Research Letters, 2022 Yu-Lin Hsu, Ya-Chih Yang
exaly +2 more sources
Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core +6 more sources
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
doaj +1 more source
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
doaj +1 more source