Financial reporting quality

The official study sample includes 89 industrial group of companies listed on HOSE with a sample size of 267 observations between 2018 and 2020. The panel data regression methods POOL, FEM, REM, and FGLS are used to validate the research model. The study result provides further empirical evidence on the quality of financial reports of industrial group of companies that are negatively influenced by the age of the CEOs. The result also recommends that industrial group of companies should not recruit or appoint CEOs who are too old to increase the quality of financial reports.

11p leminhvu111 07-06-2024 3 0   Download

. The study aims to shed light on the relationship between accounting conservatism and the improvement of the quality of financial statements, and the effect of this relationship on the supply chain of the organization in the financial market. Conservatism can be used by the company management as a way of accounting alternatives in an opportunistic and practical way through some accounting policies that the companies apply. In order to reach the study goals, the necessary data and information have been gathered to test the study hypotheses.

14p longtimenosee10 26-04-2024 2 1   Download

In current conditions of entrepreneurship development, the role of audit committees in verifying companies’ financial and economic activities is increasing, which can be more efficient by using supply chain strategy in organization. The authors aim to attract the attention of external auditors to the work performed by the company’s inspectors as third parties.

7p longtimenosee10 26-04-2024 2 1   Download

The importance of supply chain governance mechanism has grabbed the attention of academia due to massive corporate scandals in 21st century. The following study is aimed to investigate the supply chain governance mechanism in Iraqi corporations at first stage and develop the relationship between supply chain governance with quality of financial reporting at second stage. The sample of this study is consists of listed Iraqi companies between the time period of 2009 to 2016.

4p longtimenosee10 26-04-2024 3 1   Download

The purpose of this paper is to examine the correlations of IFRS implementation and corporate social responsibility on Earnings quality of Indonesia and Malaysia Oil Plantations companies, during the full convergences of IFRS period (2012- 2016). The logistics industry is becoming increasingly competitive, and supply chains becoming increasingly complex. This research is using data from the annual financial report issued by the company that is registered at the Indonesian stock exchange and Malaysia stock exchange, from 2012 to 2016.

11p longtimenosee09 08-04-2024 6 1   Download

This paper aims to analyze the influence of the financial reporting framework based on supply chain management on the process of forming the auditor's report. The process of developing financial statements is proceeding along the path of maximum informatization of these statements. Current users requirements are not always met by existing accounting and reporting standards. The capabilities inherent in the fair presentation framework push the boundaries of any standards, allowing the preparer to fill the financial statements with relevant information.

6p longtimenosee06 27-03-2024 4 2   Download

This paper investigates the effect of the board quality on risk reporting in specific social and cultural context of Saudi Arabia for a sample of 423 company-year observations over the period 2015-2018. The paper utilizes a comprehensive risk reporting index and self-constructed index of board quality to measure the main variables. Using pooled OLS regression models, our results suggest that there is a positive and significant relationship between the quality of the board of directors and risk reporting in Saudi non-financial firms.

7p longtimenosee06 27-03-2024 5 1   Download

The empirical literature on the effects of International Financial Reporting Standards (IFRS) adoption strategies on supply chain management and accounting quality focuses on more IFRS enforcement strategy. Limited studies have, in particular, examined IFRS modification strategy in relationship with accounting quality. In this regard, this paper investigates the impacts of different IFRS adoption strategies on accounting quality. The mediating effect of control of corruption on the relation between different IFRS adoption strategies on accounting quality is also examined.

9p longtimenosee04 06-03-2024 2 0   Download

This study aims to determine the effect of the successful implementation of SIPKD and human resource competencies on supply chain management and budget decision-making quality. Hypothesis-testing research is conducted using qualitative primary data collected from questionnaires. The total population of the data set was 37 local governments. Structural equation modeling is the analytical method used to measure the successful application of SIPKD and human resource competence on financial statement quality and budget decision-making quality.

7p longtimenosee04 06-03-2024 1 0   Download

Part 1 of ebook "Is fair value fair?: Financial reporting from an international perspective" provides readers with contents including: the future of international accounting; regulations and regulators; supervision and compliance;...

183p tuongnhuoclan 27-11-2023 12 4   Download

Continued part 1, Part 1 of ebook "Research in accounting regulation (Volume 20)" provides readers with contents including: research reports; provision of non-audit services and individuals’ investment decisions experimental evidence; financial reporting after the sarbanes-oxley ACT - conservative or less earnings management; regulatory change and the quality of compliance to mandatory disclosure requirements;...

142p tuongnhuoclan 27-11-2023 9 4   Download

Part 1 of ebook "Wiley the complete guide to auditing standards and other professional standards for accountants 2008" provides readers with contents including: auditing standards of the PCAOB; auditing; reporting on whether a previously reported material weakness continues to exist; responsibilities and functions of the independent auditor; the relationship of generally accepted auditing standards to quality control standards;...

361p tuongnhuoclan 27-11-2023 4 3   Download

Ebook "Research in accounting in emerging economies - Volume 11: Accounting in Asia" are entwined and interlinked by the central concern for corporate governance and financial reporting quality. Overall, the volume advances the debate on implementation issues and theoretical considerations. Emerging countries in Asia are contemplating full convergence with the International Financial Reporting Standards because they believe that convergence to a single set of global financial reporting standards will enhance financial reporting quality and lead to lower cost of capital.

201p tuongnhuoclan 28-11-2023 4 3   Download

Ebook "Accounting information systems for decision making" contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures.

350p tuongnhuoclan 28-11-2023 6 3   Download

Continued part 1, part 2 of ebook "Financial reporting under IAS/IFRS: Theoretical background and capital market evidence - A European perspective" provides readers with contents including: Chapter 4 - The effect of accounting disclosure on the firm’s cost of capital; Chapter 5 - Fair value accounting and financial reporting quality;...

77p mocthanhdao0210 19-11-2023 6 4   Download

Lecture Financial accounting (8/e) - Chapter 12: Statement of cash flows. After studying this chapter, you should be able to: Classify cash flow statement items as part of net cash flows from operating, investing, and financing activities; report and interpret cash flows from operating activities using the indirect method; analyze and interpret the quality of income ratio.

18p haojiubujain05 27-07-2023 5 3   Download

Earnings management is the act of corporate to adjust financial reports to present positive earnings, positive profit growth and gain positive predictive analysis from report through accounting techniques. The financial statements are of great value to all users in decision making and the smoothing earnings will affect the quality of accounting information presented on the reports. Therefore, the research on earnings management is important to information users, attracting attention from the global academic community

8p nhanchienthien 25-07-2023 6 4   Download

The research "Impact of carbon pricing on voluntary environmental disclosures of electricity generating sector: a multi country analysis" objectives include: 1) To identify the voluntary environmental disclosure pattern of companies operating in carbon pricing countries; 2) To identify the voluntary environmental disclosure pattern of organisations operating in non-carbon pricing countries; 3) To assess the quantity and quality of voluntary environmental disclosures of companies from different countries; and 4) To assess the implementation of G4 sustainability reporting guidelines by the se...

141p runthenight04 02-02-2023 1 1   Download

Continued part 1, part 2 of ebook "Vietnam tourism occupational standards: Food and beverage service" provides readers with information about standards such as: quality assure work in your team; plan, allocate and monitor work of a team; prepare and analyse financial statements and reports; plan, manage and conduct meetings; operate basic security equipment;... Please refer to part 2 of the ebook for details!

111p tieuvulinhhoa 22-09-2022 14 5   Download

Continued part 1, part 2 of ebook "Vietnam tourism occupational standards: Tourist boat service" provides readers with information about standards such as: provide on-the-job coaching; deliver a group training session; quality assure work in your team; plan, allocate and monitor work of a team; prepare and analyse financial statements and reports;... Please refer to part 2 of the ebook for details!

53p tieuvulinhhoa 22-09-2022 11 4   Download