preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different … advantageous for accounting entities to prepare financial statements only in accordance with national accounting regulations. The …-making process. While accounting entities confirm that the preparation of financial statements in accordance with International …

Financial statements represent an instrument by which relevant information about a company is passed on to its users …. Based on the information presented in the financial statements, i.e. information on the financial position and performance … as the basis for the preparation of quality financial statements. Management is responsible for the preparation and …

This study examines the influence and importance of firm characteristics on the quality of financial statements of … profitability, business size, and the size of the Board of Directors positively correlate with the quality of financial statements …

This study aims to examine the relationship of having financial statements audited by external auditors and access to … access, this research further analyses the impacts of auditing financial statements on loan value, loan rate, and loan term … (duration) by applying the Heckman two-step models with sample selection. Results show that firms with audited financial …