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CEO/CFO characteristics and financial reporting quality : a review

Habib, Ahsan; Hossain, Mahmud - In: Research in accounting regulation 25 (2013) 1, pp. 88-100

Persistent link: https://www.econbiz.de/10009757881

Corporate governance and financial reporting quality during the COVID-19 pandemic

Hsu, Yu-Lin; Yang, Ya-Chih - In: Finance research letters 47 (2022) 2, pp. 1-13

Persistent link: https://www.econbiz.de/10013553868

Corporate environmental, social, and governance activities and financial reporting quality : an international investigation

Özer, Gökhan; Aktaş, Nagihan; Çam, İlhan - In: Borsa Istanbul Review 24 (2024) 3, pp. 549-560

This paper examines the impact of firms' environmental, social, and governance (ESG) activities on financial reporting … financial distress costs serve as a crucial mechanism through which ESG influences FRQ. Our findings are robust after accounting …

Persistent link: https://www.econbiz.de/10014635349

Complexity of financial reporting standards and accounting expertise

Chychyla, Roman; Leone, Andrew J.; Minutti-Meza, Miguel - In: Journal of accounting & economics 67 (2019) 1, pp. 226-253

Persistent link: https://www.econbiz.de/10012007644

Financial reporting quality and earnings management in Libyan banks : stakeholder's perceptions

Barghathi, Yasser - In: African journal of accounting, auditing and finance : AJAAF 6 (2019) 3, pp. 177-200

Persistent link: https://www.econbiz.de/10012113587

Financial reporting quality for banks in Egypt and the UAE

El-Bannany, Magdi - In: Corporate ownership & control : international … 15 (2017/2018) 2, pp. 116-131

Persistent link: https://www.econbiz.de/10011992984

Management's personal ideology and financial reporting quality

Notbohm, Matthew; Campbell, Katherine; Smedema, Adam R.; … - In: Review of quantitative finance and accounting 52 (2019) 2, pp. 521-571

Persistent link: https://www.econbiz.de/10012171689

Does the standardisation of tax enforcement improve corporate financial reporting quality?

Tang, Xiaojian; Du, Dongying; Xie, Lina; Lin, Bin - In: China journal of accounting studies 10 (2022) 4, pp. 481-502

reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi …-natural experiment to explore how tax enforcement standardisation affects corporate financial reporting quality. We show that when tax … standardisation and corporate financial reporting quality compared with the ex-ante period. Moreover, this positive relationship is …

Persistent link: https://www.econbiz.de/10013539180

Financial restatements by Canadian firms cross-listed and not cross-listed in the US

Kryzanowski, Lawrence; Zhang, Ying - In: Journal of multinational financial management 23 (2013) 1/2, pp. 74-96

Persistent link: https://www.econbiz.de/10009728493

Financial reporting quality, structural problems and the informativeness of mandated disclosures on internal controls

Ghosh, Aloke; Lee, Yong Gyu - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 318-349

Persistent link: https://www.econbiz.de/10009761771