... 2025 05 06 2025 02 07 2025 24 07 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Financial reporting Performance information Political context Public administration Structured literature review Foundation...

... between corporate governance and agency conflicts to assess how the association between corporate governance and financial performance changes as a function of the level of agency conflicts. Financial reporting Corporate governance Moderation Proper corporate governance is crucial...

...Mine Aksoy; Mustafa Kemal Yilmaz; Nuraydin Topcu; Özgür Uysal Purpose The purpose of this study is to investigate the effects of ownership structure, board attributes and eXtensible Business Reporting Language (XBRL) on annual financial reporting timeliness of non-financial companies listed...

.... Italian code law-based accounting system is conservative, compared with IFRS. The purpose of financial reporting is to meet the information needs of stakeholders, including creditors, owners, employees and government (Nobes and Parker, 2012), unlike the strong investor orientation of IFRS. Due...

... and financial reporting. Originality/value The results imply that high-ability managers prefer off-balance sheet financing, which is unlikely to limit their access to external capital, but that this relationship is mitigated if the firm requires highly specialized assets. Stephanie Hairston can...

... derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Financial reporting Social and environmental...

... in the visual representation and further impair information processing. Lisa Maria Perkhofer can be contacted at: lisa.perkhofer@fh-steyr.at Financial reporting Big data Visual analytics Interactive visualization Big data visualization Over the last decade, there has been a tremendous...

.... This information is valuable to stakeholders and practitioners who rely on this information to make informed decisions. It is also helpful to standard setters in establishing guidelines that improve the usefulness of financial reporting for non-profits. Originality/value The paper contributes to existing...

... accessing electronic sources of corporate information, but the perception remains of hard copy financial reports as the most important source of disclosure. With the exception of verifiability, the majority of respondents viewed CIR as having a (potentially) positive impact on the qualitative...

... is abundant in the literature (e.g. Cohen et al., 2008 ; Lobo and Zhou, 2010) which highlights the monitoring role of corporate governance mechanisms on financial reporting (e.g. Dechow et al., 1996 ; Garcia-Meca and Sanchez-Ballesta, 2009 ; Leventis and Dimitropoulos, 2012 ; Neifar...

...Cristina Gaio; Inês Pinto Purpose The purpose of this paper is to examine the role of state ownership on financial reporting quality regarding the characteristics of conservatism and earnings management. Design/methodology/approach Using a large sample of public and private European firms...

...Azhar Abdul Rahman; Mohd Diah Hamdan Purpose The purpose of this paper is to investigate Malaysian companies’ compliance with mandatory accounting standards. Specifically, this study examines the efficacy of agency-related mechanisms on the degree of compliance with Financial Reporting Standards...

... to addressing the unanswered questions in Healy and Palepu (2001) and the calls for further qualitative research in the area (Watson et al., 2002). Key performance indicators (KPIs) are intrinsic to recent developments in corporate financial reporting such as integrated reporting. Descriptive...

... disclosures relating to environmental issues. Originality/value The paper contributes to research that has examined the relationship between corporate governance mechanisms, specifically ACs, and the quality of financial reporting by considering voluntary narrative disclosures on environmental matters...

... information to investors in assessing the influence of audit quality on financial reporting quality (FRQ). Originality/value – The current study contributed to auditing and corporate governance literature and its influence on EM among Jordanian companies. This research will be of value to companies...

...Aikaterini C. Ferentinou; Seraina C. Anagnostopoulou Purpose – The purpose of this study is to examine the use of accrual-based vs real earnings management (EM) by Greek firms, before and after the mandatory adoption of International Financial Reporting Standards (IFRS). The research is motivated...

..., 2006 ; Romano, 1998 ; Winter, 1988), perhaps because of private benefits for management and/or controlling shareholders (Shleifer and Vishny, 1986). Dr Walaa Wahid ElKelish can be contacted at: welkelish@sharjah.ac.ae © Emerald Group Publishing Limited 2015 Financial reporting...

... and dispersion) and changes in analysts’ beliefs (as issued by individual, active [8] financial analysts). © Emerald Group Publishing Limited 2015 Financial reporting Disclosure theories Voluntary reporting Financial accounting G14 G18 One of the fundamental questions in financial...

... and continental Europe expressed concerns about a possible reduction in the quality and quantity of segmental information that would be published under IFRS 8 (Financial Reporting Review Panel (FRRP), 2010 ; Crawford et al., 2010). In addition, concerns were also raised that the identity of the CODM...

...Neophytos Lambertides; Khelifa Mazouz Purpose The aim of this study is to examine the impact of mandatory International Financial Reporting Standards (IFRS) adoption on the informational efficiency, market stability, and price adjustment of underlying stocks in Europe. Design/methodology...