Results 21 to 30 of about 392,088 (308)

International financial reporting standards and financial reporting quality in Nigeria

Journal of Science and Technology (Ghana), 2016
The study examines the impact of the adoption of International Financial Reporting Standards  (IFRS) on the quality of financial reporting in Nigeria. The study utilises a period based approach to analyse changes in the degree of financial reporting quality (FRQ) that hinges on three proxies: Value Relevance, Earnings Quality and Earnings Management ...
Aderin, A., Otakefe, J. P.
openaire   +3 more sources

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

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
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

Financial Reporting Quality and Sustainability Information Disclosure [PDF]

پژوهش‌های تجربی حسابداری, 2018
Since some firms may use sustainability reports as a means of legitimacy to their performance and cover their deficiencies related to the quality of financial reporting through this information, this study is aimed to investigate the relationship between
Mohamad Kashanipour, Gholamreza Jandaghi, Mohamad Rahmani   +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