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Financial Reporting Quality in a Crisis Period [PDF]
Audit Financiar, 2022 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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Dynamic Competitive Capabilities and Financial Reporting Quality [PDF]
مجله دانش حسابداری, 2021 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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Determinants of Integrated Reporting Quality of Financial Firms
The Indonesian Journal of Accounting Research, 2022 Despite existing studies on the determinants of integrated reporting quality, such studies are rare in the financial sector. This study aims to investigate the determinants of the integrated reporting quality of financial firms.
Yashini Pillai, Keshav Seetah
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Determinants of the Quality of Financial Reports
International Journal of Professional Business Review, 2023 Purpose: This study aims to determine the effect of the internal control system, information technology, applying of accounting standards, human resources competence, and the role of internal auditors on the quality of financial reports of local governments.
Anto, La Ode, Yusran, Indha Novitasari
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Quality of Financial Reporting in China [PDF]
SSRN Electronic Journal, 2009 This study uses restatements to reveal the low quality of past accounting information reported within China’s capital market. We show that up to a quarter of listed firms in Mainland China explicitly admitted the low quality of financial information by restating their previous financial reports between 1999 and 2005.
Xia Wang, Min Wu
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Seasoned Equity Offering and Financial Reporting Quality [PDF]
مجله دانش حسابداری, 2020 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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The impact of the IFRS1 standards implementation on the quality of banks financial reporting
گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ, 2023 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]
Iranian Journal of Accounting, Auditing & Finance, 2018 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]
International Journal of Management, Accounting and Economics, 2022 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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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 ...
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