Search Results - subject:"Financial statement"

Should insurance be disclosed in corporate financial statements? : an analysis of the views of stakeholders

Adams, Michael B. - In: Journal of international accounting, auditing and taxation 58 (2025), pp. 1-14

Persistent link: https://www.econbiz.de/10015439500

Bibliometric analysis of digital financial reporting : a comprehensive review of research trends and emerging topics

Darmawati, Darmawati; Mediawati, Elis; Dewi, Andi Ratna Sari - In: Journal of business economics and management 26 (2025) 1, pp. 49-68

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...

Persistent link: https://www.econbiz.de/10015413267

Executive age, executive gender and financial statement comparability

Farshadfar, Shadi; Samarbakhsh, Laleh; Jahan, Ismat - In: Advances in accounting : a research annual 68 (2025), pp. 1-17

Persistent link: https://www.econbiz.de/10015435902

Identification of fraudulent financial statements through a multi-label classification approach

Tragouda, Maria; Doumpos, Michael; Zopounidis, Constantin - In: Intelligent systems in accounting, finance & management 31 (2024) 2, pp. 1-19

Persistent link: https://www.econbiz.de/10015099035

Financial statement comparability and expected default risk

Wang, Yushi; Feng, Yuan; Zhu, Zhangyao; Liu, Jia; Li, Yubin - In: International review of financial analysis 95 (2024) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10015147828

Audit partner style and financial statement comparability : new evidence from the US market

Frost, Tracie; He, Zhijian; Luo, Xin; Stice, Derrald - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2763-2790

Persistent link: https://www.econbiz.de/10015130345

Disaggregated financial statement comparability

Bjornsen, Matt; Borchers, Sarah; Stallings, Matthew A. - In: The journal of corporate accounting & finance 36 (2025) 3, pp. 152-175

Persistent link: https://www.econbiz.de/10015462039

Political connections and readability of financial statements : evidence from China

He, Kang; Chen, Wanyi; Zhang, Liguang; Zhou, Yankun - In: Revista de Contabilidad 27 (2024) 1, pp. 30-48

Persistent link: https://www.econbiz.de/10015396092

Internal auditor competence and internal control : improving internal audit quality to prevent fraudulent financial statements

Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan; Yadiati, … - In: Cogent business & management 11 (2024) 1, pp. 1-16

State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion. Therefore, this study aimed to investigate the relationship between...

Persistent link: https://www.econbiz.de/10015448879

Taking the hunch out of the crunch : a framework to improve variable selection in models to detect financial statement fraud

Gepp, Adrian; Kumar, Kuldeep; Bhattacharya, Sukanto - In: Accounting and finance 64 (2024) 2, pp. 1569-1588

Persistent link: https://www.econbiz.de/10015164424