The fundamental target of financial accounting is to provide information helpful to investors
in making forecasting about firms performance. The evolution of income reporting as the …

This paper investigates the determinants of financial reporting quality in listed Agriculture
and Natural Resources firms in Nigeria. Owing to the widespread advocacy to diversify the …

This study aims to test the effect of leverage, liquidity, profitability, firm size, firm age and
audite quality on quality of financial reporting are measured by an index of accrual quality …

The main objective of this study is to analyze the determinants of voluntary disclosure quality
among listed firms in emerging economy. Unweighted voluntary disclosure quality index …

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh struktur modal,
pertumbuhan, profitabilitas, dan ukuran perusahaan terhadap manajemen laba pada …

The paper examined the impact of firm characteristics on the earnings quality (EO) in
Vietnam. We measured EO which was synthesized according to multidimensional aspects …

The study aims to review different measurements of earnings quality and investigate its
determinants, mainly derived from firm characteristics of Vietnamese listed companies from …

Uma das principais preocupações que se tem com a informação financeira é a qualidade
que esta reflete no que respeita à realidade económica e financeira das empresas. Esta …

There is controversy in literature of earnings management/quality, on the appropriate
measure of earning management/quality. This paper applies the Yoon, Kim and Woodruff …

This study examined the extent of voluntary information disclosure by top 61 entities listed in
Nigeria Stock Exchange (NSX). The study further examine the influence of internal attributes …