The study revealed poor financial reporting quality among Mongolian Stock Exchange top 20 index listed firms as … financial statements are not providing sufficient information through disclosures. The poor financial reporting practice was not …

Background: Adoption of a novel technology-based reporting language plays a significant role in the way how the … financial information of the business is communicated. Recently, eXtensible Business Reporting Language (XBRL), based on … eXtensible Mark-up Language (XML) is used as advanced technique for financial reporting and the adoption of XBRL is predicted to …

The quality of financial reporting shows how informative the accounting numbers are for decision-making. Because … business outlook can influence financial reporting quality, this study examined predictable, moderately predictable and … management), controlling for the influence of known variables (firm age and firm-specific risk) on financial reporting quality …