Results 21 to 30 of about 428,194 (260)
Management Dynamics in the Knowledge Economy, 2021 The study investigated the Effect of Corporate Governance Structure and Financial reporting quality of quoted Pharmaceutical companies in Nigeria. A total of ten Pharmaceutical companies were used from 2006-2019.
Kalu Ogbonnaya AMAH +1 more
doaj +2 more sources
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
BOARD ATTRIBUTES AND QUALITY OF FINANCIAL REPORTING IN NIGERIAN COMPANIES: AN EMPIRICAL EVIDENCE [PDF]
Malaysian E Commerce Journal, 2019 The study x-rays the relationship that board expertise and board independence have on financial reporting quality in Nigeria. The study used data gathered from forty quoted companies for the period 2010- 2015.
Ogbaisi, Sebastine Abhus +2 more
doaj +1 more source
Quality of Financial Reporting in Public Sector
Social Sciences, 2014 Financial accounting information presented in financial statements should keep to rigid requirements in order to present a ‘true and fair view’ of the company. This information must be qualitative both in private and public sectors and should fully answer the needs of users regarding the accounting information.
Rudžionienė, Kristina +1 more
openaire +2 more sources
The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [PDF]
بررسیهای حسابداری و حسابرسی, 2018 One way to increase business credit is to reduce the information asymmetry between buyer and seller. By increasing the financial reporting quality and disclosure quality, buyers can provide more information to their vendors on their financial position ...
Abbas Aflatooni, Marziye Nemati
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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 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
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 +2 more
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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 +2 more
doaj +1 more source
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