-current tangible assets in the annual financial statements of private sector entities of Lithuania and identify characteristics of … significant AID quality change was not observed during the short term (2007-2008), i.e., when Lithuania was going through a … whether significant changes were observed during the long term (2007–2016) when Lithuania was transforming from a developing …

-current tangible assets in the financial statements of the municipalities of Lithuania and identify municipality characteristics having … an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting … information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this …

-current tangible assets in the annual financial statements of private sector entities of Lithuania and identify characteristics of … significant AID quality change was not observed during the short term (2007-2008), i.e., when Lithuania was going through a … whether significant changes were observed during the long term (2007-2016) when Lithuania was transforming from a developing …

This study investigates whether corporate governance quality affects differences in financial reporting quality and … Securities and Exchange Commission (SEC) in March 2005. Using the degree of earnings management to measure financial reporting … reporting quality after their XBRL adoption, relative to those with weak corporate governance quality. We also find a …

and financial reporting quality (FRQ). We argue that CSR companies behave differently in preparing financial accounting … reports. Recent literature supports this theme, providing two distinct hypotheses: transparent financial reporting and …

financial reporting. We (1) provide an overview of U.S. state and local governments and their financial reporting, (2) discuss …

Are “full audits” cost-effective in improving financial reporting quality compared to “reviews,” which are based … examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …. We find financial reporting quality for both reviews and audits is significantly better than for compilations, but is …

governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning … the main features of the internal control and risk management systems in relation to financial reporting in banks …. Research studies on disclosures related to control over financial reporting have not yet been conducted. The paper uses a …

In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting …

The goal of financial reporting is to provide useful information for decision makers. Effective financial reporting is … financial reporting systems. The United States, uses generally accepted accounting principles (U.S. GAAP). Outside the United … States, the rest of the world uses international financial reporting standards (IFRS). Both systems require both financial …