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Creative accounting determination and financial reporting quality : the integration of transparency and disclosure

Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15

The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the …

Persistent link: https://www.econbiz.de/10013168881

The dynamics of the Romanian financial reporting

Lapteş, Ramona; Popa, Adriana Florina - In: Analele ştiinţifice ale Univerşităţii Alexandru … 60 (2013) 1, pp. 107-125

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Comparing internet financial reporting practices : Indonesia, Malaysia, Singapore, Japan and Australia

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Non-GAAP Disclosure : Empirical and Institutional Perspectives under IFRS

Nesi, Edoardo - 2025

focus on the European context under IFRS. It explores both empirical and institutional dimensions, reviewing two decades of …

Persistent link: https://www.econbiz.de/10015448818

On the relation between financial reporting quality and country attributes : research challenges and opportunities

Isidro, Helena; Nanda, Dhananjay; Wysocki, Peter D. - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 279-314

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Transparency of financial reports of companies in the Republic of Kosovo

Prekazi, Ylber - In: Prizren social science journal 6 (2022) 1, pp. 95-100

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Up until the consolidation on the IFRS Foundation : the companies that have been advancing integrated reporting

Lopes, Ana Isabel; Bovane, Silpa; Penela, Daniela - In: International journal of accounting, auditing and … 19 (2023) 3, pp. 269-296

Persistent link: https://www.econbiz.de/10014335306

Manipulation and obfuscation of financial reports

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The effect of managerial adverse experience on financial reporting

Kubick, Thomas R.; Li, Yijun - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 307-333

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Accounting and the U.S. constitution : the evolution of federal financial accounting and reporting practices

McDonough, Ryan P.; Warren, J. Donald <Jr.> - In: Journal of Governmental & Nonprofit Accounting : JOGNA 11 (2022) 1, pp. 87-118

Persistent link: https://www.econbiz.de/10014279292