reporting, depending on the year of issue of the first CSR report. Secondly, less than half of the analysed companies disclose … present study makes a valuable contribution to CSR and integrated reporting theories and constitutes a breakthrough in …

financial reporting quality (FRQ) in an emerging market called Iran. In this study, the ordinary least squares regression (OLS … reporting quality (FRQ). The results show financially distressed companies have a lower financial reporting quality because they … mask such expropriation. Finally, additional analysis indicates that financial reporting quality is seen well among firms …

In this paper, we investigate the impact of the accident reporting strategy of drivers, within a Bonus-Malus system. We … exhibit the induced modification of the corresponding class level transition matrix and derive the optimal reporting strategy …

and reporting delays are individually not useful for that purpose. The best default prediction accuracies were 83.5% with …

sustainability indicators cooperatives are currently reporting. For this purpose, a total of 168 sustainability reports were examined … for cooperatives that use the Global Reporting Initiative (GRI) G4 reporting, and that are included in the Sustainability …

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting … creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research … on creative accounting determinants and financial reporting quality of the banks regarding designed advantages. In …