Results 281 to 290 of about 21,585,462 (349)
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Impact of ESG disclosure and financial reporting quality on investment efficiency

Corporate Governance: The International Journal of Business in Society, 2022
Purpose This study aims to examine the impacts of environmental, social and governance (ESG) disclosure and financial reporting quality (FRQ) on investment efficiency.
N. Ellili
semanticscholar   +1 more source

Corporate governance and sustainability reporting quality: evidence from Nigeria

Sustainability Accounting, Management and Policy Journal, 2021
Purpose This study aims to examine the association between corporate governance and sustainability reporting quality of listed firms in Nigeria. Design/methodology/approach The authors measure corporate governance using board governance variables ...
O. Erin, Alex Adegboye, O. Bamigboye
semanticscholar   +1 more source

Big Data analytics and financial reporting quality: qualitative evidence from Canada

Journal of Financial Reporting & Accounting, 2022
Purpose Big Data analytics (BDA) and its implications for the accounting profession continue to be a key issue that requires more research and evaluation.
Isam Saleh   +3 more
semanticscholar   +1 more source

Board characteristics and integrated reporting quality: evidence from ESG European companies

EuroMed Journal of Business, 2021
PurposeThe aim of this study is to analyze the possible relationship between board characteristics and integrated reporting quality in an international setting.Design/methodology/approachTo test the study's hypotheses, the authors applied linear ...
Salim Chouaibi   +2 more
semanticscholar   +1 more source

Audit committee and financial reporting quality: the moderating effect of audit quality

Journal of Financial Crime, 2021
Purpose The purpose of this study is to address the impact of audit quality on financial reporting quality proxied by real earnings management. To further clarify the mentioned links, this study empirically assesses the moderating effect of audit ...
S. Mardessi
semanticscholar   +1 more source

Female directors, audit effort and financial reporting quality

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2022
This paper analyses the influence of female directors on the demand for audit effort and on financial reporting quality for a sample of Australian non-financial listed firms over the period 2004–2018.
Carlos Fernández‐Méndez   +1 more
semanticscholar   +1 more source

Introducing Quality Reports

Pediatrics, 2011
Nearly a decade has passed since the Institute of Medicine released its landmark report Crossing the Quality Chasm ,1 which called for a redesign of the health care system to deliver care that is safe, effective, patient-centered, timely, efficient, and equitable.
Alex R, Kemper   +2 more
openaire   +2 more sources

Do corporate attributes impact integrated reporting quality? An empirical evidence

, 2021
Purpose This study aims to examine the impact of corporate attributes on integrated reporting quality of top 100 listed firms in South Africa. Design/methodology/approach With a sample of the top 100 listed firms in South Africa, this paper drew ...
O. Erin, Alex Adegboye
semanticscholar   +1 more source

Quality Culture Survey Report

PDA Journal of Pharmaceutical Science and Technology, 2015
The Parenteral Drug Association conducted an anonymous global survey of quality culture in the pharmaceutical industry to determine whether there is a relationship between certain quality behaviors and certain quality attributes, and whether these quality attributes could be used as surrogates (or proxy variables) to assess quality culture.
Pritesh, Patel   +6 more
openaire   +2 more sources

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