Background: Adoption of a novel technology-based reporting language plays a significant role in the way how the … financial information of the business is communicated. Recently, eXtensible Business Reporting Language (XBRL), based on … eXtensible Mark-up Language (XML) is used as advanced technique for financial reporting and the adoption of XBRL is predicted to …

For many years, international financial reporting – and in particular the notes reporting – has been criticized in … deficits with regard to the content and presentation and, thus, to the overall quality of the notes reporting. However, this … claims. This work addresses this research gap by elaborating what (notes) reporting quality is, what dimensions it consists …

financial reporting quality. To the extent that GVs capture the time, effort, and resources devoted to the preparation of …'s monitoring over the financial reporting process. Consistent with our prediction, we find that GVs are positively correlated with …

and financial reporting quality (FRQ). We argue that CSR companies behave differently in preparing financial accounting … reports. Recent literature supports this theme, providing two distinct hypotheses: transparent financial reporting and …

study how corporate culture affects firm financial reporting quality. Relying on the Competing Values Framework (CVF) to …) financial reporting quality and these effects are incremental to corporate governance and tone at the top. Further analyses … support our main findings and suggest that collaboration culture is associated with the likelihood of reporting a material …

Textual attribute integrated reporting refers to the difficulty level of readability and word length (narrative) of the … readability of the integrated reporting. A sample of 973 integrated reports of companies in Asia and Europe from 2016-to 2019 was … affect integrated reporting quality. That shows that the more concise the information disclosed, the more significant the …

Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this … impact of both company specific and audit related factors on timeliness of financial reporting in Turkey. This study reports …