Results 21 to 30 of about 396,744 (261)

The Effect of Human Resource Competence, Utilization of Information Technology, Internal Control Systems, and Application of Government Accounting Standards on The Quality of Financial Reporting (Study on South Aceh Government SKPK)

International Journal of Business, Economics, and Social Development, 2022
This study aims to examine the effect of human resource competence, the use of information technology, internal control systems and the application of government accounting standards on the quality of financial reporting in the South Aceh Government SKPK.
Mery Sutrisna, Nadirsyah Nadirsyah, Indayani Indayani   +2 more
doaj   +1 more source

The Determinants of the Financial Reporting Quality: Empirical Evidence for Romania

Audit Financiar, 2021
The issue of the financial reporting quality has aroused the interest of several researchers whose views converge on the idea that it can be influenced both by factors related to the internal environment of the company, the corporate governance system ...
doaj   +1 more source

Stock market liberalization and financial reporting quality

China Journal of Accounting Research, 2023
This study employs the Mainland-Hong Kong Stock Connect pilot program in China to investigate the influence of stock market liberalization on firm-level financial reporting quality (FRQ).
Hongpan Zhang, Jiayue Zhao
doaj   +1 more source

Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange [PDF]

مطالعات تجربی حسابداری مالی, 2017
Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange Abstract Using structural equation modeling approach, this research aims to explore the effect of political costs on financial ...
bahman qaderi, gholamreza mansourfar, fatemeh daneshyar   +2 more
doaj   +1 more source

Pengaruh Kompetensi Pegawai dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah (SKPD) Di Kota Bandung

Jurnal Wacana Kinerja, 2020
The purpose of this study was to determine the effect of employee competence to quality financial statements, the effect of organizational commitment to quality financial reporting and jointly determine the effect of employee competency and ...
Nugraha Nugraha, Arvian Triantoro, Ika Famela Kurnia   +2 more
doaj   +1 more source

Pengaruh Mekanisme Corporate Governance terhadap Kualitas Pelaporan Keuangan pada Perusahaan Non Keuangan Terdaftar di BEI

Jurnal Ekonomi Akuntansi dan Manajemen, 2016
Financial reporting is important for interested parties because it includes financial information and other specific information that may influence decision- making.
ulfah setia iswara
doaj   +1 more source

FINANCIAL REPORTING AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN LAGOS STATE, NIGERIA: THE CRUCIAL ROLE OF FINANCIAL REPORTING EDUCATION

Modern Management Review
This study investigates the impact of adopting International Financial Reporting Standards (IFRS), financial reporting quality, and financial reporting education on the performance of listed Small and Medium Enterprises (SMEs) in Lagos State, Nigeria.A ...
Latifat Omolara AKANO
doaj   +1 more source

Financial Reporting Quality, Free Cash Flow, and Investment Efficiency

SHS Web of Conferences, 2015
This paper based on the perspective of firm’s agency conflicts to examine the relationship between financial reporting quality and investment efficiency and to analyze the interaction effect between financial reporting and free cash flow on investment ...
Wang Fusheng, Zhu Zhibiao, Hoffmire John
doaj   +1 more source

Enhancing financial reporting quality in village-owned enterprises: The role of organizational competencies [PDF]

Public and Municipal Finance
The quality of financial reporting in village-owned enterprises (VOEs) is critical for ensuring transparency and accountability in local governance. This study explores the impact of education level, training programs, work experience, internal control ...
Sudarlan Sudarlan, Surahman, Nurita Affan, Putri Maghfirah Vidhiyanty, Lutfilatul Hasanah   +4 more
doaj   +1 more source

Creative Accounting Determination and Financial Reporting Quality: The Integration of Transparency and Disclosure

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, Nazimah Hussin, Hossam Haddad, Tareq Hammad Almubaydeen, Mostafa A. Ali   +4 more
doaj   +3 more sources