Finansal raporlama, finansal sonuçların yönetim ve dış paydaşlara şirketin belirli sürede nasıl performans sergilediği hakkında açıklanmasıdır. raporlamanın kalitesi değerini belirler. Yatırım kararları verirken kullanıcıları etkilemek piyasa verimliliğini artırmak için yüksek kaliteli raporlama sağlamak esastır. Değerleme, mali durumu faaliyet sonucunu gerçeğe uygun biçimde belirlemektir. Değe...

Empirical studies of earnings management, audit pricing, and audit reporting provide extensive evidence that the Big Five public accounting firms are associated with higher quality financial statements (Francis 2004). Nevertheless, the recent high-profile financial reporting failures that roiled the U.S. capital markets cast doubt on whether this proposition remains valid. Indeed, many commenta...

This study aims to analyze the impact of financial reporting quality on investment efficiency a company. The uses 994 observations from companies listed Indonesia Stock Exchange (IDX) in three periods 2013 2015. findings suggest that higher has positive and significant relationship with efficiency. Furthermore, tests were conducted groups experiencing underinvestment overinvestment. It was foun...

This study aims to analyze and empirically prove the influence of using accounting information systems, internal control, understanding accounting, work experience on quality financial reports in regional apparatus organizations Jambi City. research uses a questionnaire which then data obtained is processed SPSS 25 assistance. The population samples taken this are heads finance subdivisions, st...

Data standardization is a widely recommended solution to improving data quality. Despite the potential benefits, we examine if it has any unintended, especially undesirable, side effects on data quality. The eXtensible Business Reporting Language (XBRL) is an XML-based open standard that aims to facilitate the preparation, exchange and comparison of financial reports. Leveraging the unique oppo...

BACKGROUND Bias in reporting efficacy and toxicity in clinical trials may impact treatment decisions. Here, we report quality of reporting of efficacy and of toxicity in articles describing randomised controlled trials (RCTs) of cancer therapy and the association between biased reporting and study results, funding and financial relationships of the authors with the sponsor. MATERIALS AND METH...

The current research sets out to identify and scrutinize the impact of the CEO’s perceptual biases in judgment and economic decision-making on the reporting quality of the firms listed on the Tehran Stock Exchange. Adopting a mixed method, the present study first seeks to detect the components and indices of CEO’s perceptual biases via critical appraisal and with the special participation of 10...