The Financial Reporting Quality Of Public Companies
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The Financial Reporting Quality Of Public Companies
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Author : Katarzyna Mokrzycka-Kogut
language : en
Publisher: Taylor & Francis
Release Date : 2022-09-23
The Financial Reporting Quality Of Public Companies written by Katarzyna Mokrzycka-Kogut and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-09-23 with Business & Economics categories.
The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting principles, in order to create a uniform system, which may be adopted globally. This book explores the impact of cultural conditions on the financial reporting quality of public companies preparing financial statements according to International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). It discusses the main trends in the theory of capital and earnings in the economy. The book focuses on the relationship between the cultural dimensions under analysis, such as power distance, individualism/collectivism, masculinity/feminity, strong uncertainty/weak uncertainty, short/ long time orientation and indulgence/restraint, and the properties of the financial results; persistence, predictive value, accrual adjustments and earnings smoothing. It identifies the determinants - cultural conditions that have a statistically material impact, either positive or negative, on various attributes of the quality of the financial results of public companies. The book contains an up-to-date, in-depth description of the financial statements of public companies, across of variety of countries and sectors. The publication is addressed to researchers and students concerned with the functioning of capital markets and financial reporting quality and those who would like to expand their knowledge in the field of behavioural finance, as well as investors in capital markets.
Cpa Audit Quality
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Author :
language : en
Publisher:
Release Date : 1989
Cpa Audit Quality written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Corporations categories.
Quality Financial Reporting
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Author : Paul B. W. Miller
language : en
Publisher: McGraw Hill Professional
Release Date : 2002
Quality Financial Reporting written by Paul B. W. Miller and has been published by McGraw Hill Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business & Economics categories.
This text presents the concepts, principles and strategies of reporting financial and accounting information. It takes a practical approach to understanding financial reporting, why it is important and how to create and analyze financial reports so that the value of the company is clearly reported.
Accounting And Corporate Reporting
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Author : Soner Gokten
language : en
Publisher: BoD – Books on Demand
Release Date : 2017-09-20
Accounting And Corporate Reporting written by Soner Gokten and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-20 with Business & Economics categories.
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
Building Public Trust
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Author : Samuel A. DiPiazza, Jr.
language : en
Publisher: John Wiley & Sons
Release Date : 2002-09-18
Building Public Trust written by Samuel A. DiPiazza, Jr. and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-09-18 with Business & Economics categories.
Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.
Impact Of Xbrl On Adopters Financial Reporting Quality And Cost Of Capital
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Author : Tien-Shih Hsieh
language : en
Publisher:
Release Date : 2013
Impact Of Xbrl On Adopters Financial Reporting Quality And Cost Of Capital written by Tien-Shih Hsieh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
This study investigates whether corporate governance quality affects differences in financial reporting quality and cost of capital of public companies associated with adoption of XBRL in the Voluntary Filing Program (VFP) launched by the Securities and Exchange Commission (SEC) in March 2005. Using the degree of earnings management to measure financial reporting quality and using the cost of equity capital measure proposed by Easton (2004) to estimate cost of equity capital, we hypothesize and find that voluntary adopters with superior corporate governance quality are more likely to have better financial reporting quality after their XBRL adoption, relative to those with weak corporate governance quality. We also find a significant interaction effect of corporate governance quality and XBRL adoption on companies' cost of equity capital. These findings suggest that the impact of XBRL on its adopters' financial reporting quality and cost of equity capital is contingent on adopters' corporate governance quality.
Evidence On The Relation Between Corporate Governance Characteristics And The Quality Of Financial Reporting
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Author : David W. Wright
language : en
Publisher:
Release Date : 1996
Evidence On The Relation Between Corporate Governance Characteristics And The Quality Of Financial Reporting written by David W. Wright and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Corporate governance categories.
Examination Of Financial Reporting Quality And Informativeness From The Perspective Of Accounting Restatement
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Author : Ninjin Bolortsogoo
language : en
Publisher:
Release Date : 2018
Examination Of Financial Reporting Quality And Informativeness From The Perspective Of Accounting Restatement written by Ninjin Bolortsogoo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
The study revealed poor financial reporting quality among Mongolian Stock Exchange top 20 index listed firms as restating the previously published financial reports and providing poor disclosure about the restatement. The study used cumulative abnormal return to analyze the market response towards the restatements. And further we produced restatement disclosure index method to evaluate the informativeness of financial statements and to evaluate how supportive are the disclosures of financial statements in forming a decision by the financial statement users. It was not surprising that our results revealed that capital market does not react towards the restatement. The analysis was further supported by the finding that financial statements are not providing sufficient information through disclosures. The poor financial reporting practice was not varied by whether state ownership is participated or not. Also the frequency of restatements is not reducing over the analysis period. The result indicates low accounting credibility in Mongolia and those poor quality financial reports do not bear a cost.
Public Accounting Firms
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Author : Jeanette M. Franzel
language : en
Publisher: DIANE Publishing
Release Date : 2004-03
Public Accounting Firms written by Jeanette M. Franzel and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-03 with categories.
Following major failures in corp. financial reporting, the Sarbanes-Oxley Act of 2002 was enacted to protect investors through requirements intended to improve the accuracy and reliability of corp. disclosures and to restore investor confidence. The act strengthened auditor independence and improved audit quality. Mandatory audit firm rotation (setting a limit on the period of years a public accounting (PA) firm may audit a particular company's financial statements) was considered as a reform to enhance auditor independence and audit quality during the hearings that preceded the act, but it was not included in the act. This report studies the potential effects of requiring rotation of the PA firms that audit public companies registered with the SEC.
Audits Of Public Companies
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Author : United States. General Accounting Office
language : en
Publisher: Nova Publishers
Release Date : 2008
Audits Of Public Companies written by United States. General Accounting Office and has been published by Nova Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares.