Purpose - This study evaluates whether firms carry out hedging activities on interest rates and foreign exchange to mitigate the effect of financial constraints caused by the informational disadvantage. Design/methodology/approach - In this study, the financial reporting quality is measured with...

Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial...

Background: This paper provides an overview of the literature in earnings management (EM), focusing on the last ten years of literature dealing with companies. Objectives: The paper's primary purpose is to determine whether there is still room for research in a field with extensive literature....

The management report is an integral part of the ECB's Annual Accounts and is designed to provide readers with contextual information related to the financial statements. Given that the ECB's activities and operations are undertaken in support of its policy objectives, the ECB's financial...

The management report is an integral part of the ECB's Annual Accounts and is designed to provide readers with contextual information related to the financial statements. Given that the ECB's activities and operations are undertaken in support of its policy objectives, the ECB's financial...

Purpose - This study investigates the impact of financial statements disclosed in accordance with the Turkish Tax Procedure Code (TPC) and International Financial Reporting Standards (IFRS) on stock prices at Borsa Istanbul. It aims to explore how each type of disclosure affects market reactions...

This work is licensed under a Creative Commons Attribution 4.0 International License. Decades after the transition processes have spread across Central, Eastern, and South-Eastern Europe (CESEE), the former Soviet Union, and the Baltic, it was interesting to perform the post-transition and...

The management report is an integral part of the ECB's Annual Accounts and is designed to provide readers with contextual information related to the financial statements. Given that the ECB's activities and operations are undertaken in support of its policy objectives, the ECB's financial...

The management report is an integral part of the ECB's Annual Accounts and is designed to provide readers with contextual information related to the financial statements. Given that the ECB's activities and operations are undertaken in support of its policy objectives, the ECB's financial...

This paper studies the effect of financial constraints and financial distress on accounting restatements; specifically, we empirically analyse whether several firm-specific characteristics-namely, the level of leverage, the cost of debt, and the interest coverage ratio-influence the likelihood...

This research delves into the influence of adopting international financial reporting standards (IFRSs) on the financial reporting quality (FRQ) of Indian multinational corporations (MNCs). It also investigates the moderating impact of the internal control system (ICS) on the relationship...

The study aimed to demonstrate the mediating role of the e-disclosure system (E-DS) in the relationship between the extensible business reporting language (XBRL) and the quality of financial reporting (FRQ), for the Jordanian companies listed at the Amman Stock Exchange (ASE). This study uses...

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with...

The International Accounting Standard (IAS) 27 should be used in the preparation of separate financial statements (SFS) for entities with securities traded on regulated markets within the European Union (EU) that adopt International Financial Reporting Standards (IFRS). This research aims to...

The International Accounting Standard Boards highlighted financial reporting timeliness (FRT), as one of the qualitative attributes taken into consideration when measuring financial reporting quality (FRQ). Considering that the board is the main internal corporate governance (CG) mechanism, the...

The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global diversification and uncertainty environment....

This work is licensed under a Creative Commons Attribution 4.0 International License. Decades after the transition processes have spread across Central, Eastern, and South-Eastern Europe (CESEE), the former Soviet Union, and the Baltic, it was interesting to perform the post-transition and...

This paper examines the impact of firms' environmental, social, and governance (ESG) activities on financial reporting quality (FRQ). The study uses 45,877 firm-year observations from 65 countries between 2003 and 2021. In the research model, firm characteristics and macroeconomic and...

Against the background of China's strengthening of finance and accounting supervision, this study examines the practice among listed companies of changing signing auditors at the last minute and explores whether Chinese investors can capture this information in a timely manner. We find that...

In today’s globalized competitive landscape several dimensions such as labour, markets and capital are integrated. As a result, companies attempt to gain inbound foreign capital. To achieve that they investigate away countries to host their operations and to trade their shares. While the...

The current research aims to investigate the gender roles of accounting financial expertise (AFE) auditors for the accuracy of financial reporting. By utilizing four measures, namely two forms of real earnings management and two forms of discretionary accruals, we have developed a comprehensive...