Search Results - subject_exact:"Financial statement"

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

Darmawati, Darmawati; Mediawati, Elis; Dewi, Andi Ratna Sari - 2025

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, ebvufind01.dmz1.zbw.eu/10015413267

Disclosure of segment reporting in financial statements of polish listed companies before and after Covid-19 pandemic

Dynowska, Joanna; Wrona, Grzegorz - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641727

Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange

Nguyen Thi Phuong Hong; Phan Thi Tra My - 2024

The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global diversification and uncertainty environment....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536207

Tension in financial reporting : reacting to a peer bankruptcy announcement

Delshadi, Mahmoud; Hammami, Ahmad; Magnan, Michel - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597293

When first impressions of financial data mislead

Gosman, Martin L.; Idinopulos, Zach; Lindus, Sophia; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641930

Differences and interactions between banks' financial statements and prudential regulation

Mérő, Katalin; Tardos, Ágnes - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015485907

Extending the boundaries of financial reporting in the extractive industries : insights from bibliometric analysis

Centorrino, Giovanna; Naciti, Valeria; Rupo, Daniela - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332941

Truthfulness or trib-truthfulness of financial statements? : a historical analysis : I. financial reporting and tax regulations from 1861 to 1960 in Italy

Avi, Maria Silvia - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015468104

Impact of tax- and IFRS-based financial disclosures on stock prices in Borsa Istanbul

Pirgaip, Burak; Uyar, Meryem - 2025

Purpose - This study investigates the impact of financial statements disclosed in accordance with the Turkish Tax Procedure Code (TPC) and International Financial Reporting Standards (IFRS) on stock prices at Borsa Istanbul. It aims to explore how each type of disclosure affects market reactions...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015447039

The impact of sustainability disclosure on financial statement value relevance : evidence from Europe

Christofi, Kyriakos; Kythreotis, Alexios; Chourides, Pieris - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454766

Executive age, executive gender and financial statement comparability

Farshadfar, Shadi; Samarbakhsh, Laleh; Jahan, Ismat - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435902

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

Adams, Michael B. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015439500

An x-ray using NLP techniques of financial reporting quality in Central and Eastern European countries

Dănescu, Tatiana; Stejerean, Roxana Maria - 2025

This study assesses the quality of financial reporting in ten Central and Eastern European countries using a methodology based on natural language processing (NLP) techniques. 570 annual reports of companies listed on the main index on the stock exchanges of 10 Central and Eastern European (CEE)...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457778

Evolutions in the financial reporting quality : a comparative analysis of Romanian companies listed on the Bucharest Stock Exchange

Istrate, Costel - 2025

The permanent evolution of accounting and financial reporting standards, in particular for listed companies, is justified by the need to adapt these standards to economic, societal, financial, institutional and technological developments. The main objective of the standard setters is that the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457830

Annual accounts 2024

2025

The management report is an integral part of the ECB's Annual Accounts and is designed to provide readers with contextual information related to the financial statements. Given that the ECB's activities and operations are undertaken in support of its policy objectives, the ECB's financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015428045

Annual accounts of the ECB 2024

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015428140

Financial report 2024

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015430497

Bridging transparency and risk nexus : does ESG performance, financial reporting quality, and corporate risk-taking matter? ; evidence from Indonesia

Bachtiar, Yanuar; Mujennah; Husien, Nirza Marzuki - 2025

This study investigates the impact of environmental, social, and governance (ESG) performance on the link between financial reporting quality (FRQ) and corporate risk-taking (CRT). Building upon agency and stakeholder theories, we contend that ESG practices represent a transparency mechanism...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015561474

The relationship between earnings management and audit opinion

Dang Ngoc Hung; Tran Manh Dung - 2025

This study is conducted to investigate the relationship between earnings management (EM), audit quality (AQ) and qualified opinion of financial statements (AO) of listed firms on Vietnam Stock Exchange. Data were collected from 499 listed firms from 2018 to 2020 with 1,497 observations, of which...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611277

Financial reporting challenges of small- and medium-capitalisation JSE-listed companies

Brookes, Leigh; Burnham, Kayleigh; Van Zijl, Wayne; … - 2025

Purpose: The purpose of this article is to explore the financial reporting challenges faced by small- and middle-capitalisation (small- and mid-cap) companies listed on the Johannesburg Stock Exchange. Design/methodology/approach: Fourteen interviews with auditors, academics, preparers and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015596860

Climate change, ethical accounting, and the Paris Agreement : does financial statement divergence influence shareholder value?

Viput Ongsakul; Pattanaporn Chatjuthamard; Pornsit Jiraporn - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015588388

Does the change in financial statement format influence stock price crash risk?

Wu, Qinqin; Xiao, Manjing; Zuo, Wenli; Dai, Lingling; … - 2025

By employing the 2017 reform of China's financial statement presentation as an exogenous shock, we evaluate how the change shapes the likelihood of stock price crashes. Our analysis indicates that firms affected by the reform exhibit notably higher crash risk after the new reporting format is...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591098

The impact of IFRS 16 adoption on financial statements of listed South African mining companies

Wyk, Milan van; Enslin, Yolandi - 2025

This paper measures the impact of IFRS 16 adoption on financial statements and key financial ratios of mining companies listed on the Johannesburg Stock Exchange (JSE). The IASB has requested research on the adoption of IFRS 16 to understand the impact and assist with post-implementation...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607702

The impact of accounting ethics on financial reporting quality : evidence from commercial banks

Anastase, Byiringiro; Kasozi, Kato Mahazi - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625365

Earnings management : still an issue?

Galek, Ivan; Čičak, Josip - 2025

Background: This paper provides an overview of the literature in earnings management (EM), focusing on the last ten years of literature dealing with companies. Objectives: The paper's primary purpose is to determine whether there is still room for research in a field with extensive literature....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015416306

Financial reporting quality and corporate hedging policy : preliminary evidence

Chen, Sipeng; Huang, Yuan - 2025

Purpose - This study evaluates whether firms carry out hedging activities on interest rates and foreign exchange to mitigate the effect of financial constraints caused by the informational disadvantage. Design/methodology/approach - In this study, the financial reporting quality is measured with...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397411

The effect of intangible asset classification on professional financial statement users' assessments

Anderson, Spencer B.; Mendoza, Kim I.; Mongold, Cassie - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397780

Timeliness in financial reporting in emerging markets : investigating the effect of joint audits

Almarzouq, Mohammad Nasser; Alazemi, Souod; Alrefai, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402931

Geopolitical Risks in Financial Reporting and Transfer Pricing

Melega, Anatol - 2025

Internationalisation of Companies - From Geopolitics to Geo-accounting -- Opportunities to Attract Foreign Direct Investments by Leveraging Financial Accounting Information -- Financial Reporting Framework in Emerging Economies – BRICS -- Accounting and Tax Policies Applied to Transfer Pricing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015328650

Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange

Hong, Nguyen Thi Phuong; My, Phan Thi Tra - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015456816

Analysis of Accruals Earnings Management Using the Jones Model. The Case of Romania Listed Companies

Burlacu, Georgiana; Robu, Ioan-Bogdan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195975

The effect of financial constraints on accounting restatements : Spanish evidence

Martínez-Sola, Cristina; Sanabria-García, Sonia; … - 2024

This paper studies the effect of financial constraints and financial distress on accounting restatements; specifically, we empirically analyse whether several firm-specific characteristics-namely, the level of leverage, the cost of debt, and the interest coverage ratio-influence the likelihood...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015055556

Financial reporting timeliness and its determinants in UK charities

Mayapada, Arung Gihna; Biswas, Pallab Kumar; Roberts, Helen - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015061100

The determinants of eXtensible Business Reporting Language (XBRL) adoption : a cross-country study

Sassi, Wafa; Ben Othman, Hakim; Hussainey, Khaled - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014583942

Availability of financial statements of companies listed on the Belgrade stock exchange

Mitrović, Aleksandra; Knežević, Snežana; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635252

Corporate environmental, social, and governance activities and financial reporting quality : an international investigation

Özer, Gökhan; Aktaş, Nagihan; Çam, İlhan - 2024

This paper examines the impact of firms' environmental, social, and governance (ESG) activities on financial reporting quality (FRQ). The study uses 45,877 firm-year observations from 65 countries between 2003 and 2021. In the research model, firm characteristics and macroeconomic and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635349

Financial statements and operations of the Central Bank of Sri Lanka

Srī Laṅkā Maha Băṅkuva - Colombo : Central Bank of Sri Lanka - 2023-

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014636668

Bank market power and financial reporting quality

Mi, Biao; Zhang, Luqiao; Han, Liang; Shen, Yun - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015069917

Climate-related risks and accounting

2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015071711

Linking quality of accounting information system and financial reporting to non-financial performance : the role women managers

Monteiro, Albertina Paula; Vale, Joana; Leite, Eduardo; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015072585

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

Tragouda, Maria; Doumpos, Michael; Zopounidis, Constantin - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015099035

A systematic literature review of the challenges of adopting and implementing IFRS for SMEs in South Africa

Segotso, Tlotlo; Mvunabandi, Jean Damascene; Phesa, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015085200

Audit quality and financial statement manipulation : the moderating effect of tone at the top

Marais, Alastair - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015085262

Decarbonization and the obstacles to carbon credit accounting disclosure in financial statement reports : the case of UAE

Salih, Lilian Gheyathaldin - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531513

Do investors care about auditor assignments? : evidence from last-minute changes to signing auditors

Wang, Yangyang; Xie, Yiqun; Yan, Huanmin; Zhang, Rui - 2024

Against the background of China's strengthening of finance and accounting supervision, this study examines the practice among listed companies of changing signing auditors at the last minute and explores whether Chinese investors can capture this information in a timely manner. We find that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014518676

Examining the value relevance of financial statements in European countries : the importance of legal origins on cross listing decisions

Kythreotis, Alexios; Christofi, Kyriakos; Soltani, Milad - 2024

In today’s globalized competitive landscape several dimensions such as labour, markets and capital are integrated. As a result, companies attempt to gain inbound foreign capital. To achieve that they investigate away countries to host their operations and to trade their shares. While the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014519305