accounting conservatism) and for an aggregated measure for the previous three proxies of FRQ. The empirical evidence shows that … of IFRS, the accounting system used in the country and the influence of the economic cycle. …

This paper explores the quality of accounting information in listed family firms. We exploit the features of the … family ownership from other major block-holders on the quality of accounting information. Our findings document that family … the determinants of accounting quality differ across family and non-family firms …

Accounting information is used for both internal and external purposes. The internal information is mainly directed at … of accounting information. More specifically, the semantic aspects of information are glaringly absent. That is, its … of the control measures that should be taken to satisfy the quality demands of the end users of accounting information …

Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author … readability and accounting conservatism and uses the FOG index to measure financial report readability. By using management … with accounting conservatism. Additionally, the author separates the samples into high-compensation incentive and low …