Results 31 to 40 of about 2,836,488 (338)
Cogent Business & Management, 2022 European companies that are larger than a specific size have had to comply with reporting requirements on non-financial topics since 2017 under the European Union’s Non-Financial Reporting Directive (2014/95/EU), thereby making non-financial reporting ...
Philipp Schröder
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Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review
Risks, 2022 Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation.
Ibtihal A. Abed +5 more
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The impact of the IFRS1 standards implementation on the quality of banks financial reporting
گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ, 2023 The paper aims to highlight the developments in the field of accounting standards represented by the development of International Financial Reporting Standards (IFRS1).
Sherzad Ali , Ali Abdullah
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The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2018 The relationship between financial reporting quality and corporate performance in the imperfect Iranian market is very important for investors, such that one of the main concerns of shareholders is to be informed about corporate performance. On the other
Mahmoud Lari Dashtbayaz +2 more
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The Influence of Audit Committee Chair Characteristics on Financial Reporting Quality
Journal of Risk and Financial Management, 2022 This study examines the extent to which the characteristics of the audit committee chair enhance the quality of financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor.
Abdalwali Lutfi +9 more
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The Relationship between Audit Committee Attributes and Financial Reporting Quality among Manufacturing Firms in Kenya [PDF]
International Journal of Management, Accounting and Economics, 2022 This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise of ...
Edwin Sitienei
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INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY: A LITERATURE REVIEW
Journal of Empirical Economics and Social Sciences, 2021 The purpose of this research; it is examine the relationship between internal auditing and financial reporting quality. In this study, national and international studies investigating the relationship between internal auditing and financial reporting ...
İlknur Eskin
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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
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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
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Female leadership and financial reporting quality in Egypt
Journal of Applied Accounting Research, 2022 PurposeMany countries are enacting regulations or/and recommendations to promote gender equality in the workplace, especially in the top leadership and management positions.
Mohamed M. El-Dyasty, Ahmed A. Elamer
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