Financial Accounting Quality And Its Defining Characteristics
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References listed on IDEAS
- Gus De Franco & S.P. Kothari & Rodrigo S. Verdi, 2011. "The Benefits of Financial Statement Comparability," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 895-931, September.
- Biddle, Gary C. & Hilary, Gilles & Verdi, Rodrigo S., 2009.
"How does financial reporting quality relate to investment efficiency?,"
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Cited by:
- George K. Riro & Nelson M. Waweru & Enrico O. Uliana, 2016. "Quality of corporate reporting: case studies from an emerging capital market," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 6(1), pages 31-52.
- Falana, Gbenga Ayodele & Olusola Esther (PhD) & Dagunduro, Muyiwa Emmanuel, 2023. "Effect of Big Data on Accounting Information Quality in Selected Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(3), pages 789-806, March.
- Hasan Mahmoud AL-Shatnawi, 2017. "Measuring the Quality of the Interim Financial Reports Using the Qualitative Characteristics of the Accounting Information and its Effect on the Investment Decisions According to the ¡°IAS 34¡±," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(5), pages 159-170, May.
- Amal Yamani & Khaled Hussainey, 2021. "Compliance with IFRS 7 by financial institutions: evidence from GCC," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 42-57, March.
- Prastika Suwandi Tjeng & Rina Nopianti, 2021. "The Effect of Auditor's Technical Abilities on the Quality of Financial Statement Information," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 13(6), pages 129-129, June.
- Anna Surma-Syta & Adrian Majek, 2021. "The Use of Accounting for Financial Management by Small and Medium Enterprises in Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 741-750.
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More about this item
Keywords
Financial accounting quality; Conceptual Framework; Qualitative characteristics; Reporting information;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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