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Keywords: Qualitative characteristics
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Journal Articles
Completeness of the qualitative characteristics using Foucauldian critical discourse analysis and content analysis paradigms: towards a revised conceptual framework
Available to Purchase
Journal of Financial Reporting and Accounting (2022) 20 (2): 334–351.
Published: 19 July 2021
...Gareth Evans; Joanne Lusher; Stephen Day Purpose The qualitative characteristics of decision-useful financial information (as set out in the revised March 2018 Conceptual Framework for financial reporting of the International Accounting Standards Board [IASB]) are fundamental for standard setting...
Journal Articles
Financial reporting quality and share price movement-evidence from listed companies in Bangladesh
Available to Purchase
Journal of Financial Reporting and Accounting (2020) 18 (3): 425–458.
Published: 28 May 2020
.../implications The key limitation of the study is that it focuses only on two years (2015 and 2016) annual reports data in measuring FRQ and its effect on SPM. Originality/value The study uses qualitative characteristics approach in measuring the FRQ and to examine its effect on SPM using the context...
