...Xinxian Chen; Rui Xian; Lingyu Huang Purpose This study investigates the relationship between data asset disclosure and financial reporting quality (FRQ). Design/methodology/approach This study conducts a multivariate analysis on a panel dataset of Chinese listed companies from 2005 to 2023...

... audit quality Financial reporting quality Accrual earnings management Real earnings management Financial statement fraud, which is frequently manifested through accrual-based earnings management (AEM) or real earnings management (REM), remains a persistent threat to market integrity worldwide...

...Quoc Dat Trinh; Christian Haddad; Elie Salameh Purpose The study aims to explore how financial reporting quality influences dividend payouts in Asian emerging markets, while considering the moderating roles of banking system soundness, ownership concentration, and institutional quality. Given...

... in the form of low-interest loans. Therefore, to identify zombie firms, we estimate the minimum required interest payment for borrowing (R*) using Equation (1) : Zombie firm Capital investment Financial reporting quality Foreign ownership Corporate governance Japan The measures of earnings...

... on management's accounting estimates. Originality/value This study captures the impact of the COVID-19 pandemic on the incidence of CAEs and CAEs' impact on the financial performance and financial reporting quality of firms during the pandemic. We define the pandemic period as starting on March 1, 2020...

...Iman Harymawan; Mohammad Nasih; Nadia Klarita Rahayu; Khairul Anuar Kamarudin; Wan Adibah Wan Ismail Purpose This study aims to examine the relationship between CEO busyness and financial reporting quality in a country which implements a two-tier board system. Design/methodology/approach...

... comparability (as a micro level characteristic), financial reporting quality (as a macro level characteristic) and audit opinions. Design/methodology/approach This study uses a multivariate regression analysis to tests it hypotheses to a sample of firms listed in Tehran Stock Exchange during 2015–2019...

... integrated reports is associated with its financing decisions and whether financial reporting quality mediates the relationship. Design/methodology/approach A usable sample of 832 firm-year observations was employed based on a dataset drawn from companies listed on the Johannesburg Securities Exchange...