skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

FINANCIAL REPORTING QUALITY MEASUREMENT – APPROACHES, ISSUES AND FUTURE TRENDS

Proceedings of FEB Zagreb International Odyssey Conference on Economics and Business, 2021, Vol.3 (1), p.1-13

Copyright University of Zagreb, Faculty of Economics and Business Jun 2021 ;ISSN: 2671-132X

Full text available

Citations Cited by
  • Title:
    FINANCIAL REPORTING QUALITY MEASUREMENT – APPROACHES, ISSUES AND FUTURE TRENDS
  • Author: Barać, Željana Aljinović
  • Subjects: Accounting ; Cash flow statements ; Corporate profits ; Earnings management ; Financial statements ; International Financial Reporting Standards ; Proxies ; Quality standards
  • Is Part Of: Proceedings of FEB Zagreb International Odyssey Conference on Economics and Business, 2021, Vol.3 (1), p.1-13
  • Description: Different high-profile corporate scandals worldwide but also in Croatia have highlighted the crucial importance of credible, high quality financial reporting system. The issue of financial reporting quality (FRQ) is an important part of the regulatory and supervisory infrastructure, as well as an activity of great public interest, so it arises a question of its adequate and reliable measurement. Higher quality of financial reporting brings the more significant benefits to investors and other financial statement users. As earnings are widely believed to be the single most important information item provided in financial statements, therefore FRQ is commonly approximated by earnings quality. Researchers developed a huge range of earnings quality metrics, such as accruals quality, persistence, volatility, conservatism, etc. but various releases and restatements from external resources are also used. The aim of this paper and its' scientific contribution is two folded: first, to present an extensive review of the most relevant FRQ measures, including their variations; and second, to provide a list of their advantages and disadvantages. Moreover, the suitability of their application in Croatia as a case of bank-oriented economy with accounting macro-oriented system will be discussed.
  • Publisher: Zagreb: University of Zagreb, Faculty of Economics and Business
  • Language: English
  • Identifier: ISSN: 2671-132X
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait