This study examines how governance mechanisms affect the quality of integrated reporting
(IR), which is fast emerging both as a tool to help firms understand their value creation …

The existing literature concerning governance-value relationship is inconclusive as it
assumes that the association is direct. A theoretical argument suggests that the effective …

This study aims to examine the role of accounting financial reporting quality on performance
and economic consequences of companies in Indonesia. The research was conducted …

Purpose This paper aims to examine differential perceptions of lenders and investors on (1)
the use, perceived usefulness, importance and adequacy of annual reports,(2) the …

Abstract In exploring the Accounting Information System (AIS) in Malaysian Higher
Education Institutions (HEIs), this study investigates the alignment between the …

Penelitian ini bertujuan untuk menganalisis determinan yang mempengaruhi kualitas
pelaporan keuangan yang mencakup leverage, ukuran perusahaan, volatilitas arus kas …

The existing literature concerning governance-value relationship is inconclusive as it
assumes that the association is direct. A theoretical argument suggests that the effective …

Purpose: The financial reporting quality for enterprises in general and commercial banks in
Vietnam in particular plays a very important role because it is used by many stakeholders …

The high quality of information on the annual reports is of key importance for a large number
of users, as it influences the quality of the decisions made. Based on the study ofBraam and …

The purpose of this study is to examine the perceived impact of International Financial
Reporting Standards (IFRS) adoption and whether it relates to firms' characteristics. The …