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Financial reporting quality of financial institutions : literature review
Sahi, Ahmed Mahdi; Alaa Mahdi Sahi; Alhamzah F. Abbas; … - In: Cogent business & management 9 (2022) 1, pp. 1-17
The objective of this study is to examine and synthesize the existing literature on financial disclosure by financial institutions. It presents a systematic literature review of 204 studies on this topic published from 1990 to 2022. The studies were retrieved from Scopus database. In addition,...
Persistent link: https://www.econbiz.de/10014442713
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Perceptions of users and preparers towards corporate internet reporting : evidence from an emerging market
Ahmed, Ahmed H.; Elmaghrabi, Mohamed E.; Alhassoon, Omar Ali - In: Cogent business & management 10 (2023) 2, pp. 1-21
infrastructure, using the Internet for disclosure reasons in Egypt, and the qualitative attributes of beneficial accounting … participants regarded hard-copy annual reports as the primary source of corporate financial disclosure in Egypt, and CIR practices … Egypt. …
Persistent link: https://www.econbiz.de/10014504993
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The Impact of Internet Financial Reporting on Stock Prices Moderated by Corporate Governance : Evidence from Indonesia Capital Market
Rahman, Zulfa Devina - 2014
This study focuses on examining the impact of Internet Financial Reporting (IFR) on stock prices in Indonesia Stock Exchange. As stated by efficient market hypothesis (EMH), security prices at any time “fully reflect” all available information. If the market is true efficient, voluntarily...
Persistent link: https://www.econbiz.de/10013070154
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The predictive ability of quarterly financial statements
Zhou, Hui; Maneesoonthorn, Worapree; Chen, Xiangjin B. - In: International Journal of Financial Studies : open … 9 (2021) 3, pp. 1-17
A fundamental role of financial reporting is to provide information useful in forecasting future cash flows. Applying up-to-date time series modelling techniques, this study provides direct evidence on the usefulness of quarterly data in predicting future operating cash flows. Moreover, we show...
Persistent link: https://www.econbiz.de/10012631876
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Disclosure of joint ventures and associates in financial statement under IFRS
Ašenbrenerová, Petra - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 85-94
new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to …
Persistent link: https://www.econbiz.de/10011700717
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Do Listed Companies in PSE Meet IFRS Disclosure Requirements?
Miková, Tereza - 2019
Standards (IAS). In the year 2000 the International Organization of Securities Commission (IOSCO) recommended to use IFRS for … accordance with International Financial Reporting Standards (IFRS, earlier IAS). The aim of the paper is to briefly introduce …. The disclosure requirements, which are assessed are chosen from IAS 1: Presentation of Financial Statements and IFRS 8 …
Persistent link: https://www.econbiz.de/10012893506
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Analysis of the Extent of Corporate Voluntary Disclosure in Saudi Arabia before and after IFRS Adoption
Alsulayhim, Nasser - 2019
International Financial Reporting Standards (IFRS). By applying content analysis and using a self-constructed index, the study has … in Saudi Arabia before and after the implementation of IFRS. As such, the study contributes to our knowledge on this …
Persistent link: https://www.econbiz.de/10012858720
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Does citizens' financial literacy relate to bank financial reporting transparency?
Jin, Justin Y.; Kanagaretnam, Kiridaran; Liu, Y. I.; … - In: The European accounting review 30 (2021) 5, pp. 887-912
Persistent link: https://www.econbiz.de/10012653650
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Towards Transparency in Anglo-Saxon Financial Reporting
Cahill, Philip - 2010
Recent financial scandals, notably Enron and WorldCom, have demonstrated the considerable defects in the regulation and practice of financial reporting. Financial reporting statements are scorecards of the economic performance of business entities. These statements are designed to “provide...
Persistent link: https://www.econbiz.de/10013149113
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Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures
Agyei-Mensah, Ben Kwame - 2014
According to the IASB's IFRS framework, qualitative characteristics are the attributes that make the information … listed firms' overwhelming compliance with the IASB's IFRS Framework. The results of the multiple regression analysis show … after adopting IFRS users are assured of useful information for financial decision-making …
Persistent link: https://www.econbiz.de/10013060569