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CFO narcissism and financial reporting quality
Ham, Charles; Lang, Mark H.; Seybert, Nicholas; Wang, … - In: Journal of accounting research 55 (2017) 5, pp. 1089-1135
Persistent link: https://www.econbiz.de/10011790756
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Consequences of financial reporting quality on corporate performance : evidence at the international level
Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88
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. …
Persistent link: https://www.econbiz.de/10010385817
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Do life-cycles affect financial reporting quality? : evidence from emerging market
Can, Gökberk - In: Cogent business & management 7 (2020) 1, pp. 1-24
This paper aims to present the effect of life cycle on financial reporting quality (FRQ). Discretionary accruals, small profit, and audit aggressiveness were used to test the FRQ from different approaches for Borsa Istanbul-listed companies between 2008 and 2017. The sample comprises 1,645...
Persistent link: https://www.econbiz.de/10012654864
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Two minds of credit professionals : accrual vs. cash accounting information
Seppänen, Harri; Teinilä, Timo - In: International journal of managerial and financial … 14 (2022) 1, pp. 56-83
Persistent link: https://www.econbiz.de/10013256745
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Identifying the roles of accounting accruals in corporate financial reporting
Dutta, Sunil; Patatoukas, Panos N.; Wang, Annika Yu - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 133-159
Persistent link: https://www.econbiz.de/10014584590
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Integrierte und additive Umweltrechnungen
Bräunig, Dietmar - In: Rechnungslegungspolitik : eine Bestandsaufnahme aus …, (pp. 1019-1052). 1998
Persistent link: https://www.econbiz.de/10001299708
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Analyzing the quality, meaning and accountability of organizational reporting and communication
Tregidga, Helen; Milne, Markus; Lehman, Glen - In: Accounting forum : advancing the interdisciplinary and … 36 (2012) 3, pp. 150-153
Persistent link: https://www.econbiz.de/10009621560
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Audit committees and financial reporting quality : evidence form UK environmental accounting disclosures
Al-Shaer, Habiba; Salama, Aly; Toms, Steven - In: Journal of applied accounting research 18 (2017) 1, pp. 2-21
Persistent link: https://www.econbiz.de/10011595059
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Umweltschutzverpflichtungen im Jahresabschluß : Umwelthaftungs-, Kreislaufwirtschafts- und Abfallgesetz
Klein, Birte - 1998
Persistent link: https://www.econbiz.de/10000985755
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Financial statements' credibility, discretionary accruals and the cost of debt : Tunisian evidence
Achek, Imen; Gallali, Mohamed Imen - In: African journal of business and economic research : AJBER 10 (2015) 1, pp. 137-159
Persistent link: https://www.econbiz.de/10011418520