نتایج جستجو برای: financial reporting quality
تعداد نتایج: 956400 فیلتر نتایج به سال:
BACKGROUND AND AIM: Proper scientific reporting is necessary to ensure correct interpretation of study results by readers. Systematic reviews (SRs) are of critical importance in evidence-based dentistry. This study assessed the reporting quality of published dental SRs in Iran.METHODS: The PubMed and ISI electronic databases were searched to collect published Iranian dental SRs up to the end of...
استفاده از اینترنت به عنوان یکی از کانال‌های پخش اطلاعات شرکت‌ها، پدیده‌ای است که در سال‌های اخیر در حال رشد و پیشرفت بوده است. اطلاعات حسابداری نیز در بازارهای سرمایه دارای ارزش بالایی بوده و بازار سرمایه به این اطلاعات تکمیل‌کننده و همچنین به گزارش‌های حسابداری منتشر شده نیاز دارد. گزارشگری اینترنتی نیز یکی از منابع مهم اطلاعاتی می‌باشد که به طور بالقوه؛ دیگر گزارش‌های حسابداری منتشر شده در ب...
Accounting research has extensively debated the impact of non-audit services (NAS) provided by auditors on auditor independence and on clients’ financial reporting quality. Most research on this debate uses data resulting from a SEC disclosure rule in 2000. We provide evidence on this controversy using data from the years 1978-1980 to re-examine the relation between fees for NAS provided by aud...
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...
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...
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...
For the past decade, policymakers have used public reporting of quality measures as a strategy to improve quality in nursing homes. In theory, public reporting might improve overall quality in two ways: first, if consumers choose nursing homes with better performance, and second, if public reporting encourages nursing homes to improve their performance. Has public reporting had its intended eff...
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