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The influence of country- and firm-level governance on financial reporting quality : revisiting the evidence
Bonetti, Pietro; Magnan, Michel L.; Parbonetti, Antonio - In: Journal of business finance & accounting : JBFA 43 (2016) 9/10, pp. 1059-1094
Persistent link: https://www.econbiz.de/10011643897
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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
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How to measure country-level financial reporting quality?
Tang, Qingliang; Chen, Huifa; Lin, Zhijun - In: Journal of financial reporting & accounting : JFRA 14 (2016) 2, pp. 230-265
Persistent link: https://www.econbiz.de/10011626275
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Impact of accounting traditions, ownership and governance structures on financial reporting by Italian firms
Jaggi, Bikki; Allini, Alessandra; Manes Rossi, Francesca; … - In: Review of Pacific Basin financial markets and policies 19 (2016) 1, pp. 1-29
Persistent link: https://www.econbiz.de/10011490534
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An assessment of corporate governance reforms in Italy based on a comparative analysis of earnings management
Campa, Domenico; Donnelly, Ray - In: Corporate governance : the international journal for … 14 (2014) 3, pp. 407-423
Persistent link: https://www.econbiz.de/10010393929
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Drivers of earnings management and conservatism in the German stock market : effects of IFRS adoption and family governance
Günther, Nina Angela - 2011
Persistent link: https://www.econbiz.de/10009297580
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Financial crisis and earnings management : the European evidence
Filip, Andrei; Raffournier, Bernard - In: The international journal of accounting : TIJA 49 (2014) 4, pp. 455-478
Persistent link: https://www.econbiz.de/10010468638
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Financial reporting, corporate governance and Parmalat : was it a financial reporting failure?
Melis, Giovanni; Melis, Andrea - In: Governing the corporation : regulation and corporate …, (pp. 233-254). 2005
Persistent link: https://www.econbiz.de/10003373233
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The bridge to quality financial reporting : audit committees' mediating role in IFRS implementation for emerging markets
Kateb, Ines - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 250-268
Persistent link: https://www.econbiz.de/10014472317
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The Role of Corporate Governance in Accounting Discretion under IFRS : Goodwill Impairment in Australia
Kabir, Humayun - 2016
A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion … accounting discretion inherent in goodwill impairment decisions under the IFRS. More specifically, we investigate whether, in … allowed under the IFRS, and its potential opportunistic use by managers. We examine the role of corporate governance in the …
Persistent link: https://www.econbiz.de/10012980385