... 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 The guiding research...

.... Financial reporting Corporate governance Moderation Proper corporate governance is crucial for the financial and non-financial success as well as the viability of companies and for the good of the society at large as indicated by corporate governance codes and their revisions (Kedia and Philippon...

...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...

... in Section 5 , followed by conclusions in Section 6 . 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...

... 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. Accounting Standard Update (ASU...

... different actors and asset classes and summarizes the principles underlying the first climate finance scenario analyses. Financial reporting Social and environmental accounting Climate change Scenario analysis Voluntary disclosure narrative Paris Agreement The Paris Agreement (PA), adopted...

.... The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Financial reporting Big data Visual analytics Interactive visualization Big data visualization Over the last decade, there has been a tremendous increase in the amount of digital data...

.... 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...

... of a change in earnings management behaviour after the passing of the Act 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...

...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...

... 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...

...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...

... statement analysis Performance Impression management Disclosure theories Financial reporting Key performance indicators (KPIs) are intrinsic to recent developments in corporate financial reporting such as integrated reporting. Descriptive analysis on the status of KPI reporting in the UK...

... 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...

...@sharjah.ac.ae © Emerald Group Publishing Limited 2015 Financial reporting Disclosure Corporate governance Share price accuracy Stock market The last few years have witnessed an ever-increasing emphasis on the issue of share price accuracy (Evans, 2010). Some scholars argue that share...

... Publishing Limited 2015 Financial reporting Disclosure theories Voluntary reporting Financial accounting G14 G18 One of the fundamental questions in financial reporting revolves around the impact of information disclosure on analyst earnings forecasts. In spite of the fact...

... as they wished; and they were allowed to answer without any interruption from the researcher. Financial reporting IFRS Accountability Disclosure theories As part of its convergence programme with the US Financial Accounting Standard Board, the International Accounting Standards Board (IASB...

...Alison Fox; Gwen Hannah; Christine Helliar; Monica Veneziani Purpose The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social...