The goal of financial reporting is to provide useful information for decision makers. Effective financial reporting is … financial reporting systems. The United States, uses generally accepted accounting principles (U.S. GAAP). Outside the United … States, the rest of the world uses international financial reporting standards (IFRS). Both systems require both financial …

information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this …

benefits (UTBs) that are reasonably possible to occur within 12 months of the reporting date. According to paragraph 21(d), the …

The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and … XBRL on improving information transparency and efficiency of Jordanian financial companies. XBRL reporting leads to better … more critical for sustainability reporting than financial reporting because sustainability reporting is primarily optional …

information residing in firms, can adversely affect the quality of financial reporting …