This study assesses the quality of financial reporting in ten Central and Eastern European countries using a … the application of an international financial reporting framework. The applied methodology eliminates subjective … notable average deterioration in 2023, indicating structural vulnerabilities in financial reporting systems. These findings …

The permanent evolution of accounting and financial reporting standards, in particular for listed companies, is … the Romanian standards (RAS) are applied. This structure allows us to compare a financial reporting quality (FRQ) score … the application of the reporting standards and other factors could have a significant impact on the quality of financial …

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 …

Purpose: The purpose of this article is to explore the financial reporting challenges faced by small- and middle … financial reporting space. Originality/value: Academics, auditors, preparers, regulators and standard setters maintain that … accounting complexity in International Financial Reporting Standards is a significant concern. While there are many articles …

an internal governance mechanism that can enhance financial reporting quality.Using a large panel of US publicly listed … promoting financial reporting integrity. …