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Financial Reporting Quality of ESG Firms Listed in China

Abeysekera, Indra; Li, Feng; Lu, Yingjun - 2023

The quality of financial reporting shows how informative the accounting numbers are for decision-making. Because … business outlook can influence financial reporting quality, this study examined predictable, moderately predictable and … management), controlling for the influence of known variables (firm age and firm-specific risk) on financial reporting quality …

Persistent link: https://www.econbiz.de/10014353563

Fraudulent financial reporting analyses using Beneish model : evidence from Malaysian public companies

Sabli, Nurshamimi; Aripin, Rosmini Mohd; Radziah Mahmud; … - In: Global business & economics review 29 (2023) 1, pp. 107-132

Persistent link: https://www.econbiz.de/10014306696

Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?

Sun, Yanqi; Wang, Jenny Jing; Huang, Kevin Tairan - In: Accounting and finance 62 (2022) 2, pp. 2879-2904

Persistent link: https://www.econbiz.de/10013325747

Internal audit functions, financial reporting quality and moderating effect of senior management support

Madawaki, Abdulkadir; Aidi Ahmi; Halimah Nasibah Ahmad - In: Meditari accountancy research 30 (2022) 2, pp. 342-372

Persistent link: https://www.econbiz.de/10013326649

The IFRS 8 segment reporting disclosure : evidence on the Czech listed companies

Kopecká, Nattarinee - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 5-20

The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 and subsequently has been applied since 2009. The core of convergence is to reduce the differences between IAS 14 and SFAS 131. The IASB expected that a change would increase...

Persistent link: https://www.econbiz.de/10011526922