Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study … sustainability reporting and improved financial reporting quality while emerging topics like XBRL and International Financial … research gaps, and exploring factors driving the digital transformation of financial reporting. These insights guide …

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 …

to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The … ways of regulating accounting in the world put pressure on accounting harmonization. International Financial Reporting … Financial Reporting Standards provides higher quality and comparability of accounting information, it also provides higher costs …