Results 291 to 300 of about 21,585,462 (349)

Corporate Culture and Financial Reporting Quality

, 2021
With the increased focus on corporate culture as an important determinant of organizational behavior and outcomes, we study how corporate culture affects firm financial reporting quality.
Avishek Bhandari, Babak Mammadov, Maya Thevenot, H. Vakilzadeh   +3 more
semanticscholar   +1 more source

Financial Reporting Quality and Dividend Policy: New Evidence from an International Level

International Review of Financial Analysis, 2021
This study examines the link between financial reporting quality and dividend payout across 123 countries. We find that financial reporting quality increases dividend payout after controlling for firm and country specifics.
Christian Haddad, Q. Trinh, Kim Thuan Tran   +2 more
semanticscholar   +1 more source

Computer-Assisted Radiology Reporting: Quality of Reports

Radiology, 1977
Automated medical communication systems for patient care usually enhance timeliness and retrievability. The effect of automated systems on communication quality has not been sufficiently measured. The radiology reports produced with the automated radiology reporting system at the Johns Hopkins Hospital were evalueate for quality and compared to reports
D W, Simborg, E J, Krajci, P S, Wheeler, J N, Gitlin, K S, Goldstein   +4 more
openaire   +2 more sources

The impact on the cost of equity capital in the effects of integrated reporting quality

Business Strategy and the Environment, 2020
Integrated reporting is a new reporting tool that includes financial and nonfinancial information, which represents a natural evolution of the corporate reporting movement. Although this practice has gained increasing attention in recent years, both from
Filippo Vitolla, Antonio Salvi, Nicola Raimo, Felice Petruzzella, M. Rubino   +4 more
semanticscholar   +1 more source

Quality of CSR Reporting: Mandatory or Voluntary Reporting?

2020
In 2014, the European Union (EU) adopted the non-financial reporting Directive (2014/95/EU) making the disclosure of certain non-financial topics mandatory for large listed companies. They are required to report on policies, actions and outcomes regarding their environmental impact, social and employee matters, impact on human rights and corruption ...
Mies, Annkatrin, Neergaard, Peter
openaire   +2 more sources

The determinants of integrated reporting quality in financial institutions

, 2020
This study aims to investigate the financial and country-level determinants of integrated reporting quality in the financial industry. Specifically, this study analyses the impact of profitability, size, leverage and civil law system on the integrated ...
Filippo Vitolla, Nicola Raimo, M. Rubino, Antonello Garzoni   +3 more
semanticscholar   +1 more source

Integrated reporting, financial reporting quality and cost of debt

International Journal of Accounting and Information Management, 2020
Purpose Although proponents of integrated reporting (IR) advocate that this emerging practice has the potential to transform corporate reporting, the eventuation of this expectation would depend on the incentive IR provides to firms.
M. Muttakin, Dessalegn Getie Mihret, Tesfaye T. Lemma, Arifur Khan   +3 more
semanticscholar   +1 more source

Do Investors Value Higher Financial Reporting Quality, and Can Expanded Audit Reports Unlock This Value?

Accounting Review, 2020
We present new theory and experimental findings indicating that investors ascribe value to firms that use higher financial reporting quality (FRQ), controlling for the influence of higher FRQ on their estimates of these firms' fundamental value.
W. B. Elliott, Kirsten Fanning, Mark E. Peecher   +2 more
semanticscholar   +1 more source

Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects

Accounting Review, 2020
We examine the costs and benefits of proactive financial reporting enforcement by the U.K. Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find
Annita Florou, S. Morricone, P. Pope
semanticscholar   +1 more source

Environmental Reporting Quality

2016
The ultimate question of most business practitioners and policy makers now is how to reduce corporate negative environmental performance. One of the most effective ways is to help corporations to set the Key Performance Indicators (KPIs) of their sustainability performance and to report these KPIs to their stakeholders using corporate reporting cycle ...
Akrum Helfaya, Amr Kotb
openaire   +1 more source