Results 271 to 280 of about 2,836,488 (338)

Implementation of a Cancer Navigation Intervention for Newly Diagnosed Survivors of Breast Cancer: Protocol for a Randomized Controlled Trial.

JMIR Res Protoc
D'Souza MS, Gidda R, Smith M, Swaminadhan A, Strank AJ, Nairy A.   +5 more
europepmc   +1 more source

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Corporate Culture and Financial Reporting Quality

SSRN Electronic Journal, 2021
With the increased focus on corporate culture as an important determinant of organizational behavior and outcomes, we study how corporate culture affects firm financial reporting quality.
Avishek Bhandari, B. Mammadov, Maya Thevenot, H. Vakilzadeh   +3 more
semanticscholar   +2 more sources

Impact of ESG disclosure and financial reporting quality on investment efficiency

Corporate Governance: The International Journal of Business in Society, 2022
Purpose This study aims to examine the impacts of environmental, social and governance (ESG) disclosure and financial reporting quality (FRQ) on investment efficiency.
N. Ellili
semanticscholar   +1 more source

Financial reporting quality and optimal capital structure

Journal of Business Finance & Accounting, 2023
We investigate the role of financial reporting quality in reducing a firm’s overand underleverage problem. Prior research suggests that due to financing frictions arising from adverse selection concerns, firms’ observed capital structure deviates from ...
Christina Synn, Christopher D. Williams
semanticscholar   +1 more source

Critical mass and voice: Board gender diversity and financial reporting quality

, 2021
Based on the notion that a diverse board takes a more balanced perspective and pays greater attention to financial reporting oversight, this paper examines the association between board gender diversity and financial reporting quality.
D. Dobija, Aneta Hryckiewicz, M. Zaman, Karolina Puławska   +3 more
semanticscholar   +1 more source

Top Executive Gender Diversity and Financial Reporting Quality

Social Science Research Network, 2023
: We examine whether gender diversity of chief executive and chief financial officers (CEOs and CFOs) is associated with financial reporting quality. The CEOs and CFOs of publicly traded companies are both required to certify the appropriateness of their
Karel Hrazdil, D. Simunic, S. Spector, Nattavut Suwanyangyuan   +3 more
semanticscholar   +1 more source

Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects

The Accounting Review, 2019
ABSTRACT We examine the costs and benefits of proactive financial reporting enforcement by the U.K. Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity leads to temporary increases in
Florou, Annita, Morricone, Serena, Pope, Peter F.   +2 more
openaire   +2 more sources

Corporate governance and financial reporting quality: a comparative study

Corporate Governance: The International Journal of Business in Society, 2022
Purpose This paper aims to investigate the impact of corporate governance on financial reporting quality (FRQ) in Pakistan and the UK. Design/methodology/approach In this paper, three accrual-based models are used to analyse FRQ for a sample of 1,550 ...
Arshad Hasan, Doaa A Aly, K. Hussainey
semanticscholar   +1 more source