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Do life-cycles affect financial reporting quality? : evidence from emerging market

Can, Gökberk - In: Cogent business & management 7 (2020) 1, pp. 1-24

This paper aims to present the effect of life cycle on financial reporting quality (FRQ). Discretionary accruals, small profit, and audit aggressiveness were used to test the FRQ from different approaches for Borsa Istanbul-listed companies between 2008 and 2017. The sample comprises 1,645...

Persistent link: https://www.econbiz.de/10012654864

Two minds of credit professionals : accrual vs. cash accounting information

Seppänen, Harri; Teinilä, Timo - In: International journal of managerial and financial … 14 (2022) 1, pp. 56-83

Persistent link: https://www.econbiz.de/10013256745

Accrual Practices and Reform Experiences in OECD Countries

2017

moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform … fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level … steps countries are taking to make better use of accrual information in the future. This is a joint publication with the …