reporting quality and the firm size, board independence, board size, institutional ownership, and growth opportunity in … ascertain the determinants of financial reporting quality in quoted manufacturing firms listed on the Nigeria Stock Exchange …. Findings: The study revealed a significant positive relationship between the board size and firm financial reporting quality …

Are “full audits” cost-effective in improving financial reporting quality compared to “reviews,” which are based … examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …. We find financial reporting quality for both reviews and audits is significantly better than for compilations, but is …

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 …

reporting around the world. It provides major benefits in the preparation, analysis, and communication of business information … it plausible to be called social artifacts too. Extensible Business Reporting Language (XBRL) is one such technological …

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 …