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Creative accounting determination and financial reporting quality : the integration of transparency and disclosure
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15
financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …
Persistent link: https://www.econbiz.de/10013168881
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Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect
Prado-Lorenzo, Jose-Manuel; Gallego-Alvarez, Isabel; … - In: Corporate social responsibility and environmental management 16 (2009) 2, pp. 94-107
Persistent link: https://www.econbiz.de/10003830141
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Stakeholders in annual reports under ownership concentration : a historical case of a Spanish brewery company
Moreno, Alonso; Cámara, Macario - In: Accounting history review 26 (2016) 2, pp. 57-81
Persistent link: https://www.econbiz.de/10011871568
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The quality of internal control over financial reporting in family firms
Bardhan, Indranil R.; Lin, Shu; Wu, Shu-Ling - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 41-60
Persistent link: https://www.econbiz.de/10010515270
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The role of family ownership in the relationship between board characteristics and corporate social environmental reporting : evidence from Malaysia
Fathyah Hashim; Zaini Embong; Phoey, Wang Boon - In: Asian journal of accounting & governance 16 (2021), pp. 37-51
Persistent link: https://www.econbiz.de/10012799476
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Common institutional blockholders and reporting practices : evidence from accounting comparability
Peng, Qiyuan; Yin, Sirui; Zhang, Rui-Zhong - In: Accounting horizons : a quarterly publication of the … 37 (2023) 2, pp. 133-159
Persistent link: https://www.econbiz.de/10014314854
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Earnings quality and audit attributes in high concentrated ownership market
Ahmed Hussein Al-Rassas; Hasnah Kamardin - In: Corporate governance : the international journal for … 16 (2016) 2, pp. 377-399
Persistent link: https://www.econbiz.de/10011521694
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Multiple Large Shareholders, Audit Committee Activity and Audit Fees
Adelopo, Ismail A.; Kumba Jallow, Dr; Scott, Peter - 2010
through transparent reporting and improved audit quality. It also confirms the likely beneficial effects of more active …
Persistent link: https://www.econbiz.de/10014201285
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The influence of audit committee characteristics on investment in internal audit : the moderating role of family ownership
Muqaddam Oyetunji Ali; Wan Amalina Bt. Wan Abdullah - In: International journal of managerial and financial … 14 (2022) 4, pp. 295-322
Persistent link: https://www.econbiz.de/10013415110
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Impact of corporate governance disclosure on firm performance of Nepalese commercial banks : the risk-taking as mediating variable
Saphi, Lalan Kumar; Bhandari, Laxmi; Tharu, Janaki; … - In: Nepalese journal of finance : a publication of Uniglobe … 10 (2023) 1, pp. 132-150
Persistent link: https://www.econbiz.de/10014495255