Results 51 to 60 of about 2,836,488 (338)

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

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

Serbia - public sector accounting review : report on the enhancement of public sector financial reporting [PDF]

, 2017
The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector ...
Crnomarkovic, Aleksandar, Fuchs, Sandro, Ganguli, Ranjan, Grafl, Antonia, Jovanovic, Sinisa, Warzecha, Iwona   +5 more
core   +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

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 effect of audit committee characteristics on financial reporting quality: The moderating role of audit quality in the Netherlands

Corporate Ownership and Control, 2021
The purposes of this study are to shed light, on the one hand, on the effect of audit committee characteristics, namely independent members in audit committee, a financial expert in audit committee, frequency of meetings and audit committee size on ...
S. Masmoudi
semanticscholar   +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

The effect of financial reporting quality on earnings quality of industrial companies

Corporate & Business Strategy Review
This study investigates the relationship between financial reporting quality and earnings quality in Jordanian industrial companies. This paper used a survey-based approach, utilizing questionnaires to collect data from selected participants representing
A. M. Abu Hamour, M. Saleh, K. Abdo, Alq’aqa’a Khalaf Ali Alzu’bi, E. A. Alnsour, Abdullah Mahmoud Yousef Jwaifel   +5 more
semanticscholar   +1 more source