This study examines whether stronger corporate governance leads to higher quality financial reporting. We use a regression discontinuity method to analyze the effect on financial reporting quality of shareholder-sponsored governance proposals that pass or fail by a small margin of votes in annual meetings. This empirical strategy allows us to overcome the endogeneity problem of governance mecha...

BACKGROUND The feasibility of implementation is insufficiently considered in clinical guideline development, leading to human and financial resource wastage. AIMS To develop (a) an empirically based standardised measure of the feasibility of complex interventions for use within mental health services and (b) reporting guidelines to facilitate feasibility assessment. METHOD A focused narrati...

The creation of accounting transactions has been changed from a manual to computerized recording. In many operational applications the accounting entries are generated as a byproduct of the underlying transactions (such as sales), thus making it possible to shorten the existing delays in creation of accounting data. Under this method it is possible to issue financial statements monthly or weekl...

Recently, uncertainty has dominated global financial markets. Companies are struggling with their balance sheets while merges and acquisitions (M&A) happens on a more frequent basis. This calls for highly accurate corporate performance data, which serve as the ground truth for M&A decisions. Conventional financial reporting approach has drawn criticism from both investors and analysts, attribut...

Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants sho...

introduction: the main purpose of accounting and financial reporting systems in the public sector is to provide sophisticated information to help managers play an effective role regarding accountability, and help them make sensible political, economical and social decisions. hence, this research investigates managers’ attitudes toward the quality of financial reports. methods: the current paper...