نتایج جستجو برای: non transparent financial reporting
تعداد نتایج: 1548803 فیلتر نتایج به سال:
Fraud in financial reporting and accounting has grown significantly in recent years due to the financial crises created in companies, so that fraud has become a political and economic issue and today the legislature, the accounting profession and the causes The creation of fraud in it as well as the ways to deal with fraudulent behavior in financial statements have received special attention. T...
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...
Fraudulent financial reporting has been one of the most sensitive issues on the business world. Financial statements that conceal the company's facts have caused great losses to its stakeholders. The ranking of companies based on fraudulent financial reporting is one of the key issues for performance analysis. This study, by using financial variables and the data envelopment analysis methodolog...
Given the rising demand for more transparent, consistent, and comprehensive non-financial information in investment, there is a need to provide reliable, meaningful, measurable ESG metrics, way that most frameworks cannot. Most established face difficulties challenges providing sustainability investors significant way, lacking areas such as transparency, reliability, consistency, materiality, p...
Although the International Accounting Standards Board states that over 166 jurisdictions have globally adopted IFRS/IAS, this statement, unfortunately, overlooks reporting firm's financial statements' actual compliance level. Despite international accounting communities' continued efforts, there remains a worrying trend of non-compliance within statements prepared according to Financial Reporti...
The adoption of IFRS around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting. However, accounting quality is a function of the firm’s overall institutional setting, including the legal and political system of the country in which the firm resides. This paper documents the prospects of IFRS adoption and their ...
European companies that are larger than a specific size have had to comply with reporting requirements on non-financial topics since 2017 under the Union’s Non-Financial Reporting Directive (2014/95/EU), thereby making (NFR) mandatory. To best of author’s knowledge, no study has examined quality in banks’ compulsory reports over several years. Therefore, unique objective this is assess (NFRQ) m...
This study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the Tunisian stock exchange during 2009.It investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides; it investigates the relationship between the company size, leverage, ...
investigating the effect of accruals quality and disclosure quality on labor investment inefficiency
information asymmetry and conflicts of interest between management and shareholders lead to the phenomenon of moral hazard. moral hazard means that the managers may make some decisions (e.g. investment decisions) that do not meet the interests of shareholders. inefficient investment decisions include over or under-investment in firms’ labor and utilize the non-optimal number of human resources ...
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