Does the CEO's financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy
DNP Ngo, CV Nguyen - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This study aims to analyse the role of the financial and accounting expertise of the
chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy …
chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy …
The effect of anti-money laundering regulations on earnings management: evidence of Iran
S Abdi, A Soroushyar - Journal of Financial Reporting and Accounting, 2022 - emerald.com
Purpose The purpose of this study is to examine the impact of anti-money laundering (AML)
regulations on accrual earnings management (AEM) and real earnings management (REM) …
regulations on accrual earnings management (AEM) and real earnings management (REM) …
Sustainable performance, conditional conservatism and audit fees
I Kammoun, W Khoufi - Journal of Financial Reporting and …, 2023 - emerald.com
Purpose This paper aims to examine the effect of conditional conservatism on audit fees and
whether the firm's engagement in sustainable practices moderates the relationship between …
whether the firm's engagement in sustainable practices moderates the relationship between …
Accounting conservatism, timeliness and interactions in the Scandinavian stock markets
Accounting conservatism, timeliness and interactions in the Scandinavian stock markets |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …
CEO Optimism, Accounting Conservatism and Earnings Management of Listed Manufacturing Firms: Evidence from Asian Emerging Economies
It is pertinent to understand how CEO optimism and accounting conservatism influence
earnings management to verify the reliability and accuracy of financial reporting. The …
earnings management to verify the reliability and accuracy of financial reporting. The …
The Impact of IFRS 9 Compliance on Financial Statement Outputs: An Exploratory Study of a Sample of Commercial Banks
MF Neamah - Journal of Economics, Finance and Accounting …, 2024 - al-kindipublisher.com
The current research aims to adopt Financial Reporting Standards No.(9) using one of the
alternatives to accounting measurement (fair value/amortized cost). This approach …
alternatives to accounting measurement (fair value/amortized cost). This approach …
[PDF][PDF] FWU Journal of Social Sciences, Vol 18, No. 3, Fall 2024, 14-24
R Mehmood, S Alawi, I Ahmad - sbbwu.edu.pk
It is pertinent to understand how CEO optimism and accounting conservatism influence
earnings management to verify the reliability and accuracy of financial reporting. The …
earnings management to verify the reliability and accuracy of financial reporting. The …
[PDF][PDF] PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KONSENTRASI KEPEMILIKAN TERHADAP
DHH PUTRI - repository.unsri.ac.id
PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KONSENTRASI KEPEMILIKAN
TERHADAP KONSERVATISME AKUNTANSI Skripsi Oleh DAFFA HANIFAH HAN Page 1 …
TERHADAP KONSERVATISME AKUNTANSI Skripsi Oleh DAFFA HANIFAH HAN Page 1 …