Results 301 to 310 of about 21,585,462 (349)
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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
Accounting comparability, financial reporting quality and audit opinions: evidence from Iran
Asian Review of Accounting, 2020PurposeType of audit opinion is important for all stakeholders. Firm-specific characteristics have a direct impact on the type of audit opinion. The purpose of this study is to examine the association between accounting comparability (as a micro level ...
Mojtaba Golmohammadi Shuraki +2 more
semanticscholar +1 more source
Top Management Team Characteristics and Financial Reporting Quality
Accounting Review, 2019The accounting literature often views managers as individuals whose financial reporting decisions are determined by their economic incentives and individual characteristics.
Dana Zhang
semanticscholar +1 more source
The impact of national culture on integrated reporting quality. A stakeholder theory approach
Business Strategy and the Environment, 2019Integrated reporting (IR) is a new corporate‐reporting system that aims to represent the firm's value creation in the short, medium, and long term.
Filippo Vitolla +3 more
semanticscholar +1 more source
Managerial Academic Experience, External Monitoring and Financial Reporting Quality
Journal of Business Finance & Accounting, 2019This study examines the effect of managerial academic experience on firms’ financial reporting quality. Using data from China, we find that firms with top managers possessing academic experience exhibit lower levels of both accrual and real ...
Zhiming Ma +3 more
semanticscholar +1 more source
Accounting Comparability, Financial Reporting Quality, and the Pricing of Accruals
Advances in Accounting, 2019This study examines the impact of accounting comparability on financial reporting quality and the extent to which financial statement users understand the implications of firms' accruals. We predict that comparability improves the information environment,
Anthony Chen, J. Gong
semanticscholar +1 more source
2013
This chapter offers practical advice for investigators on how to report the quality of their own data in scientific papers. The proposed guidelines are based on an analysis of the concept of aggregate data quality. We first clarify the multidimensional concept of aggregate data quality and then proceed by deriving principles and practical ...
Jonathan R. Brestoff, Jan Van den Broeck
openaire +1 more source
This chapter offers practical advice for investigators on how to report the quality of their own data in scientific papers. The proposed guidelines are based on an analysis of the concept of aggregate data quality. We first clarify the multidimensional concept of aggregate data quality and then proceed by deriving principles and practical ...
Jonathan R. Brestoff, Jan Van den Broeck
openaire +1 more source
5th Working IEEE/IFIP Conference on Software Architecture (WICSA'05), 2006
This is a report of a working session on quality in the Working International Conference on Software Architecture ...
L. Bass, M. Matinlassi, F.G. Olumofin
openaire +1 more source
This is a report of a working session on quality in the Working International Conference on Software Architecture ...
L. Bass, M. Matinlassi, F.G. Olumofin
openaire +1 more source