Results 271 to 280 of about 392,088 (308)

LEGAL INTENSITY OF FINANCIAL REPORTS, CORPORATE GOVERNANCE, AND FINANCIAL REPORTING QUALITY

2020
This study examines the association between the extent of legal intensity in firms’ financial reports and their financial reporting quality. Firms’ financial reports contain embedded legal content arising from contracts and agreements underlying their operations.
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Legal Regime and Financial Reporting Quality

Contemporary Accounting Research, 2014
AbstractThis article uses the Canadian environment, where French civil law (FCL) in the province of Quebec coexists with common law (CL) in the Rest of Canada (denoted as bijural), to test the thesis of the neutrality of the legal system with regard to financial reporting quality (FRQ).
Andrei Filip, Réal Labelle, Stéphane Rousseau   +2 more
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Related parties, financial reporting quality, and donations

Contemporary Accounting Research
AbstractIn 2008, the IRS added several schedules to Form 990, including Schedule R, related party transactions. Utilizing Schedule R, we investigate and descriptively document the existence of related parties and the types of transactions engaged in with those related parties.
Steven Balsam, Erica E. Harris, Paul A. Wong   +2 more
openaire   +1 more source

Quality Costs and Financial Reports

2005
Sažetak: Tro{;kovi kvalitete su tro{;kovi koji nastaju pri osiguravanju zadovoljavaju}; e kvalitete i zadobivanju povjerenja u nju, kao i gubici koji se trpe kada ona nije postignuta.Uosnovi dijele se na: tro{;kove za kvalitetu (s pojavnimoblicima tro{;kova preventive i ispitivanja) i tro{;kove zbog (ne)kvalitete (s pojavnim oblicima unutarnjih i ...
openaire  

Financial reporting quality and corporate innovation

Journal of Business Finance & Accounting, 2018
AbstractThis paper examines the relationship of financial reporting to corporate innovation. Given the importance of a high‐quality information system and coordination to innovation, I predict a positive association between financial reporting quality and future innovation. My empirical evidence is consistent with this prediction.
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Time to add screening for financial hardship as a quality measure?

Ca-A Cancer Journal for Clinicians, 2021
Cathy J Bradley, K Robin Yabroff, Ya-Chen Tina Shih   +2 more
exaly  

Quality Financial Reporting

The International Journal of Accounting, 2003
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Employee Health and Financial Reporting Quality

SSRN Electronic Journal, 2023
Truc (Peter) Do, Will Anding, Alyssa Moore   +2 more
openaire   +1 more source

Financial Reporting and Audit Quality

Australian Accounting Review, 2011
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Financial Reporting Quality and Evaluation

2022
openaire   +1 more source