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1-4 of 4
Keywords: Financial reporting quality
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Journal Articles
Women in top executive positions, external audit quality and financial reporting quality: evidence from Vietnam
Available to Purchase
Journal of Accounting in Emerging Economies (2024) 14 (5): 993–1019.
Published: 27 October 2023
...Quang Khai Nguyen Purpose This study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the role of women in top executive positions. Design/methodology/approach This study uses...
Journal Articles
How do innovation and financial reporting influence public sector performance in a transition market?
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Journal of Accounting in Emerging Economies (2022) 12 (4): 645–662.
Published: 14 December 2021
...Yen Thi Tran; Nguyen Phong Nguyen; Trang Cam Hoang Purpose Drawing on new public management (NPM) theory and institutional theory, this research examined the direct and indirect effects of an innovation-oriented culture on organisational performance as measured based on financial reporting quality...
Journal Articles
Ownership structure and real earnings management: evidence from an emerging market
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Journal of Accounting in Emerging Economies (2022) 12 (2): 380–404.
Published: 22 September 2021
..., reducing the practice of REM from an agency perspective. Hence, H1 is supported. The conclusion from this result is that a higher proportion of family members on a company board would reduce REM and lead to improvement in financial reporting quality (FRQ). Previous research made similar findings...
Journal Articles
Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia
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Journal of Accounting in Emerging Economies (2019) 9 (1): 51–74.
Published: 06 March 2019
... et al., 2016). Isuru Manawadu can be contacted at: imanawadu.uom@gmail.com ; imanawadu@uom.lk © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only IFRS Financial reporting quality Conditional conservatism Foreign investments India...
