The Effects of International Financial Reporting Standards on Financial Reporting Quality

The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS

According to some accountants, financial reporting in the islamic countries should be based on fairness, goodness and morality. This study examined the possibility of modifying the conventional framework for reporting in line with Islamic accounting objectives and to adapt the process of recognition and reporting financial events in accordance with the Shari'a principles. The research method is...

Internal Audit, Board of Directors and Financial Reporting Quality

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

The Impact of Intra-Network Communications of Actors on Financial Reporting Quality by Structural Equations Technique

Actor-network theory, which is considered as a development of socio-technical structuralism school, observes reservation and stability of networks containing personal and impersonal components such as individuals, organizations, communication software and hardware, and infrastructural standards by examination of socio-technical dimensions concurrently.The goal of this research is studying the i...

Ownership Structure and Quality of Financial Reporting

Financial Reporting Quality and Corporate Innovation

This paper examines the effects of financial reporting on corporate innovation. After controlling for other determinants of corporate innovation, I find that firms with higher-quality financial reporting exhibit greater innovation. I show that the relation between financial reporting quality and innovation is more pronounced for firms that have greater growth opportunities, those that operate i...