Results 11 to 20 of about 2,836,488 (338)
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 +3 more sources
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 +3 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 +4 more sources
Corporate governance and financial reporting quality during the COVID-19 pandemic. [PDF]
Financ Res Lett, 2022 This paper analyzes whether COVID-19 affects the financial reporting quality of companies and whether corporate governance has a mitigating effect. Using data from UK listed companies, we show that the quality of companies’ financial reporting has been ...
Hsu YL, Yang YC.
europepmc +2 more sources
Audit services and financial reporting quality: The role of accounting expertise auditors
Cogent Business & Management, 2023 The effectiveness of the company’s financial reporting system depends on the audit’s quality. In this context, the current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ).
Shujah-Ur- Rahman +5 more
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
How does financial reporting quality relate to investment efficiency? [PDF]
, 2009 Prior evidence that higher-quality financial reporting improves capital investment efficiency leaves unaddressed whether it reduces over- or under-investment.
Abel +49 more
core +5 more sources
Journal of Open Innovation: Technology, Market and Complexity, 2022 The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting.
Ibtihal A. Abed +4 more
doaj +4 more sources
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
doaj +4 more sources
Financial Reporting Quality and Proprietary Costs [PDF]
SSRN Electronic Journal, 2002 This study investigates the association between proprietary costs and the quality of financial reporting. Interpreting a firm’s financial reporting policy as a choice of precision (“quality”) for the disclosed accounting earnings, I find evidence that ...
Cohen, Daniel A.
core +3 more sources