Results 301 to 310 of about 2,836,488 (338)
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Employee quality and financial reporting outcomes
Journal of Accounting and Economics, 2017Abstract We examine the association between employee quality and financial reporting outcomes. Using the average workforce education level in MSA(s) where the firm operates as a proxy for employee quality, we find that firms with a high-quality workforce exhibit higher accruals quality, fewer internal control violations, and fewer restatements. These
Andrew C. Call +3 more
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LEGAL INTENSITY OF FINANCIAL REPORTS, CORPORATE GOVERNANCE, AND FINANCIAL REPORTING QUALITY
2020This 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, 2014AbstractThis 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 +2 more
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Related parties, financial reporting quality, and donations
Contemporary Accounting ResearchAbstractIn 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 +2 more
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How FinTech Improves Financial Reporting Quality? Evidence from Earnings Management
Social Science Research Network, 2023Huiyu Wen, Jincheng Fang, Haoyu Gao
semanticscholar +1 more source
Accounting Review, 2019
We provide new evidence on the codependence among the many country attributes previously linked to financial reporting quality. First, we show that the synchronicity of 21 changing country attributes spikes surrounding mandatory IFRS adoption.
Helena Isidro +2 more
semanticscholar +1 more source
We provide new evidence on the codependence among the many country attributes previously linked to financial reporting quality. First, we show that the synchronicity of 21 changing country attributes spikes surrounding mandatory IFRS adoption.
Helena Isidro +2 more
semanticscholar +1 more source
Worldwide board reforms and financial reporting quality
Research in International Business and Finance, 2023Ruiyuan Chen, Feiyu Liu, Chen Zhao
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Quality Costs and Financial Reports
2005Sažetak: 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 ...
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Financial reporting quality and corporate innovation
Journal of Business Finance & Accounting, 2018AbstractThis 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, 2021Cathy J Bradley +2 more
exaly