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1-4 of 4
Keywords: Financial reporting quality
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2025) 24 (3): 310–328.
Published: 31 January 2025
... (FTSE/MIB), Greece (FTSE/ATHEX) and Spain (IBEX 35) between 2013 and 2022 is analyzed. To achieve a more comprehensive result, capital structure and financial reporting quality are measured through multiple proxies. Capital structure is evaluated by the total and the maturity debt ratios, based on book...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2024) 23 (5): 598–620.
Published: 13 June 2024
...Muhammad Azhar Khan; Saadia Irfan; Samina Naveed Purpose This study aims to examine the link between financial reporting quality and investment efficiency in publicly listed firms in frontier markets, taking into account country-level investor protection. By comparing real and accrual earnings...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2024) 23 (4): 449–466.
Published: 08 April 2024
...Rosemond Desir; Patricia A. Ryan; Lumina Albert Purpose The study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial reporting quality and performance between selected firms...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2012) 11 (2): 141–165.
Published: 11 May 2012
... incentives. Design/methodology/approach The paper uses archival data on a sample of nonfinancial S&P 500 firms representing 1,032 firm years over the period 2003‐2005, and discretionary accruals as a proxy for financial reporting quality. Findings Firms with overlapping audit and compensation...
