نتایج جستجو برای: financial reporting quality
تعداد نتایج: 956400 فیلتر نتایج به سال:
This paper proposes a framework for audited financial reporting that is intended to address major perceived limitations in current quality reporting principles. The paper thus addresses the potential decoupling problem between financial statement audits and what is being audited identified by Power (1997). Using an extended risk model, the framework not only identifies principles of quality fin...
The study's objective was to analyse the relationship between corporate governance attributes and financial reporting quality from a developing country perspective. Data collected through quantitative content analysis of annual reports audited statements (2012 2018) Zambian-listed companies. This longitudinal study that involved panel data analysis. Therefore, Hausman test conducted select mode...
Increasing the regulatory environment and expanding the scope of the regulatory standards for financial reporting has, over the past few years, reduced the cost of representation and information asymmetry and increased the level of corporate disclosure of corporate financial statements. But one of the endogenous dimensions of quality that prevents the disclosure of financial statements is a mat...
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