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The Main Categories of Disclosures Concerning Control Over Financial Reporting : The Practice of Companies Listed on the Warsaw Stock Exchange

Gad, Jacek - 2016

The aim of this paper is to answer the question whether, and, if so, to what extent, control over financial reporting is exercised in practice. An attempt was made to measure the control by analysing the disclosures regarding the control over financial reporting which were included in the annual...

Persistent link: https://www.econbiz.de/10012991953

Examination of Financial Reporting Quality and Informativeness from the Perspective of Accounting Restatement : Evidence of Mongolian Stock Exchange Listed Companies

Bolortsogoo, Ninjin - 2018

analysis period. The result indicates low accounting credibility in Mongolia and those poor quality financial reports do not …

Persistent link: https://www.econbiz.de/10012921302

Do Mandatory Accounting Disclosures Impair Disclosing Firms’ Competitiveness? Evidence from Mergers and Acquisitions

Collins, Daniel W. - 2018

This paper examines whether mandatory accounting disclosures in financial reports impair disclosing firms …

Persistent link: https://www.econbiz.de/10012925225

Accounting Legislation, Corporate Governance Codes and Disclosure in Jordan : A Review

Haddad, Ayman E. - 2018

Persistent link: https://www.econbiz.de/10012934912

Financial reporting material misstatements, earnings conservatism and managerial replacement decisions

Wei, Jo Ting - In: International journal of business and economic sciences … 14 (2021) 1, pp. 7-21

Purpose: Based on signal theory and legitimacy theory, this paper examines whether firms with financial reporting misstatements (restatements) would prefer conservative financial reporting to send signals regarding their determinants of improving financial reporting credibility and legitimate...

Persistent link: https://www.econbiz.de/10012603984

Voluntary Disclosure vs. Mandatory Disclosure : The Case of IFRS Introduction on European Firms

de La Bruslerie, Hubert - 2015

The purpose of this study is to determine if the process of filtering out the financial information voluntary disclosed by firms is modified by the introduction of new mandatory information requirement. Voluntary information disclosed by French firms during the 2003-2008 period is compiled. This...

Persistent link: https://www.econbiz.de/10013037166

Mandatory IFRS Adoption in Brazil (2010) : Index of Compliance with Disclosure Requirements and Explanatory Factors of Firms Reporting

Santos, Edilene Santana - 2014

We evaluated firms' compliance with required International Financial Reporting Standards (IFRS) disclosure in the first mandatory adoption year of IFRS in Brazil (2010) by comprehensively examining 638 disclosure required items from 28 encompassing IFRSs in the Notes to Financial Statements of...

Persistent link: https://www.econbiz.de/10013063252

Conformity of annual reports to an integrated reporting framework : ASE listed companies

Altarawneh, Ghada A.; Al-Halalmeh, Asma’a Omar - In: International Journal of Financial Studies : open … 8 (2020) 3/50, pp. 1-24

The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality...

Persistent link: https://www.econbiz.de/10012291878

The quality of financial reporting in China : an examination from an accounting restatement perspective

Wang, Xia; Wu, Min - In: China journal of accounting research : CJAR 4 (2011) 4, pp. 167-196

This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital … merely low relative to the mature US market. These findings demonstrate that accounting credibility in China has low value …

Persistent link: https://www.econbiz.de/10011823764

The Effect of Blockchain Adoption on Accounting Transparency and Cost of Equity Capital : Early Evidence

Sim, Jae Yeon; Yoo, Yong Keun - 2022

This paper initially attempts to analyze the effects of blockchain technology adoption on accounting transparency and … which guarantees high-level information security that is highly likely to affect accounting information. Therefore, the … adoption is associated with accounting transparency and cost of equity capital. We find that firm’s blockchain adoption …

Persistent link: https://www.econbiz.de/10013305632