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Financial reporting quality revisited : interactions between earnings management and the value relevance of accounting information

Filip, Andrei; Di Vito, Jackie - In: International journal of corporate governance : IJCG 1 (2008/09) 3, pp. 271-284

Persistent link: https://www.econbiz.de/10003948477

Discussion of "Do reviews by external auditors improve the information content of interim financial statements?"

Filip, Andrei - In: The international journal of accounting : TIJA 51 (2016) 1, pp. 51-56

Persistent link: https://www.econbiz.de/10011481674

Segment Disclosure Quantity and Quality under IFRS 8 : Determinants and the Effect on Financial Analysts' Earnings Forecast Errors (formerly titled The Interplay between Segment Di...

André, Paul - 2016

Focusing on segment disclosures under the management approach, we investigate managers' choices with respect to both segment reporting quantity and quality and the usefulness of these two characteristics for financial analysts. We measure quantity as the number of segment-level line items and...

Persistent link: https://www.econbiz.de/10013006143

Shaping the information environment : international evidence on financial reporting frequency and analysts' earnings forecast errors

Filip, Andrei; Liu, Junqi; Moraru-Arfire, Andreea - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 3, pp. 754-785

Persistent link: https://www.econbiz.de/10014584639

Financial reporting quality and private firms' access to trade credit capital

Elemes, Anastasios; Filip, Andrei - In: The international journal of accounting 57 (2022) 2, pp. 1-34

Persistent link: https://www.econbiz.de/10013384011