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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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The Routledge companion to accounting in emerging economies
Weetman, Pauline (ed.); Tsalavoutas, Ioannis (ed.) - 2020
. Sokolov, Natalia V. Generalova, Iurii N. Guzov and Svetlana N. Karelskaia -- IFRS and fair value accounting in China / Songlan … (Stella) Peng and Kathryn Bewley -- Convergence with IFRS in Malaysia / Mazni Abdullah and Marizah Minhat -- The accounting … professional investors in an IFRS environment : the case of China / Guoqiang Hu, Hui Lin and Jason Zezhong Xiao -- The accounting …
Persistent link: https://www.econbiz.de/10012015997
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Effect of audit quality and accounting and finance backgrounds of audit committee members on firms' compliance with IFRS for goodwill impairment testing
Bepari, Md Khokan; Mollik, Abu Taher - In: Journal of applied accounting research 16 (2015) 2, pp. 196-220
Persistent link: https://www.econbiz.de/10011379347
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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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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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Role of Financial Reporting and Auditing in Disciplining CEOs : Evidence from Goodwill Impairments
Ghosh, Al (Aloke) - 2019
According to accounting and auditing standards, external auditors and management must both independently monitor … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …
Persistent link: https://www.econbiz.de/10012868755
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Accounting and financial system reform in a transition economy : a case study of Russia
McGee, Robert W.; Preobragenskaya, Galina G. - 2005
changes that have to be made to the accounting and financial system of a transition economy. Accounting and Financial System ….- Accounting Education in Russia.- Accounting and Finance Certification in Russia.- Concluding Comments.- Reference.- Index. …
Persistent link: https://www.econbiz.de/10013487349
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The Routledge Companion to Accounting in Emerging Economies
Weetman, Pauline - 2019
Persistent link: https://www.econbiz.de/10013180894