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IFRS adoption, corporate governance and timeliness of financial reports among Nigerian listed firms
Ologun, Olubunmi Veronica; Isenmila, Patience Amechi; … - In: Accounting and taxation review : A&TR 4 (2020) 2, pp. 33-56
Persistent link: https://www.econbiz.de/10012265307
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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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The development of accounting and financial reporting practices in Sri Lanka : an exploratory investigation
Dulige, Jayasinghe Hewa; Abayadeera, Nadana; Ali, … - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950008-1-1950008-36
Persistent link: https://www.econbiz.de/10012108739
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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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From enforcement to financial reporting controls (FRCs) : a country-level composite indicator
Quagli, Alberto; Lagazio, Corrado; Ramassa, Paola - In: Journal of management & governance 25 (2021) 2, pp. 397-427
Persistent link: https://www.econbiz.de/10012547695
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.2 Listed Companies
World Bank - 2017
The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose equity or debt securities are listed for trading on a regulated market in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. There...
Persistent link: https://www.econbiz.de/10012248293
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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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The impact of corporate governance and IFRS on the relationship between financial reporting quality and investment efficiency in a continental accounting system
Houcine, Asma; Zitouni, Mouna; Srairi, Samir - In: EuroMed journal of business 17 (2022) 2, pp. 246-269
Persistent link: https://www.econbiz.de/10013362454
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Financial reporting complexities : association with accounting expertise of board and audit committee
Siregar, Sylvia Veronica; Harahap, Siti Nurwahyuningsih - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 203-217
Persistent link: https://www.econbiz.de/10014472305
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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