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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de/10013355414
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Disclosure committees : implications for disclosure quality and timeliness
Bailey, Cristina; Nash, Jonathan; Xu, Le - In: The European accounting review 33 (2024) 2, pp. 461-487
Persistent link: https://www.econbiz.de/10014584341
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The relevance of keiretsu affiliation on disclosure quality in contemporary Japanese economy
Frendy - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 6, pp. 1579-1599
Persistent link: https://www.econbiz.de/10013415538
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Corporate governance disclosure quality : exploratory evidence from the UK
Mulgrew, Mark; Reynolds, Roisin - In: Corporate ownership & control : international … 11 (2013/14) 2, pp. 120-135
Persistent link: https://www.econbiz.de/10011337791
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Do variations in the strength of corporate governance still matter? : a comparison of the pre- and post-regulation environment
Harp, Nancy; Myring, Mark; Shortridge, Rebecca Toppe - In: Journal of business ethics : JOBE 122 (2014) 3, pp. 361-373
Persistent link: https://www.econbiz.de/10010381902
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Impact of board independence on the quality of community disclosures in annual reports
Yekini, Kemi C.; Adelopo, Ismail; Andrikopoulos, Panagiotis - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 4, pp. 249-267
Persistent link: https://www.econbiz.de/10011436402
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The association between disclosure of forward-looking information and corporate governance mechanisms : evidence from the UK before the financial crisis period
Al-Najjar, Basil; Abed, Suzan - In: Managerial auditing journal 29 (2014) 7, pp. 578-595
Persistent link: https://www.econbiz.de/10010410415
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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
The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any...
Persistent link: https://www.econbiz.de/10013168881
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Disclosure quality vis-à-vis disclosure quantity : does audit committee matter in Omani financial institutions?
Al Lawati, Hidaya; Hussainey, Khaled; Sagitova, Roza - In: Review of quantitative finance and accounting 57 (2021) 2, pp. 557-594
Persistent link: https://www.econbiz.de/10012549964
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The role of sustainable corporate governance in mandatory sustainability reporting quality
Gerwing, Tobias; Kajüter, Peter; Wirth, Maximilian - In: Journal of business economics : JBE 92 (2022) 3, pp. 517-555
Persistent link: https://www.econbiz.de/10013187756