pari chalaki - 2012 - corporate governance attributes and financial reporting quality - empirical evidence from iran

... internal structure and the impact of internal factors of the company and they are based on assumption of stability of economic factors and variables (Bokpin, 2009). In general, all of these theories ... accounting variables and capital structure. Keywords: Capital Structure, Microeconomic Variables, Accounting Variables, Multivariate Regres...

Ngày tải lên: 24/04/2014, 15:42

... Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without ... permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further repr...

Ngày tải lên: 03/06/2014, 00:50

... Cramer's V of the second digit in the United States (0.0079). Overall, the degree of deviation in Taiwan is larger than the degree of deviation in the United States. The results reject the hypothesis ... 1990 to 2011. The empirical results show that, regardless of developed markets and emerging markets, the phenomenon of cosmetic earning...

Ngày tải lên: 12/06/2014, 19:37

... picture of the way in which monetary and financial thinking has penetrated the core activity of SUERF in the four decades since its constitution, and will be useful as a source of inspiration for ... policy, and trends in banking and financial markets in Europe. This was, and remains, the central mission of SUERF. The Mission is to offer a forum for h...

Ngày tải lên: 23/07/2014, 09:52

... on Saudi Arabia in a number of ways. First, previous Saudi studies use either a quantitative approach (e.g., Alsaeed, 2006; Al-Abbas, 2009; Al-Moataz and Lakhal, 2012) or a qualitative approach ... general and Saudi Arabia in particular (Al-Motairy, 2003). Similarly, until 2006, the Companies Act of 1965 was the main legislation governing companies’ behaviour in Saudi...

Ngày tải lên: 22/12/2014, 22:03

... functions of corporate governance is to ensure the quality of the financial reporting process. According Sloan (2001) the financial information is the first source of independent and true, communication ... the financial reporting as the main attraction to management influence. The paper of Bushman and Smith (2001) refers to the dual role of financial accounting sys...

Ngày tải lên: 02/01/2015, 17:33

... Do audit tenure and firm size contribute to audit quality? Empirical evidence from Jordan Ali Abedalqader Al- Thuneibat Department of Accounting, Faculty of Business, University of Jordan, ... Capital Total Assets ỵ 1:4 * Retained Earnings Total Assets ỵ 3:3 * Earnings before Interest and Taxes Total Assets ỵ 0:6 * Market Value of Equity Book Value of Total De...

Ngày tải lên: 06/01/2015, 19:41

... between the corporate governance system and the quality of financial reporting. 2.1. Financial information Quality Several definitions of the financial information quality were provided by previous ... respecting the accounting standards. For Leung, Morris and Gray (2005), the presence of Big4 signal the quality of financial information disclosed...

Ngày tải lên: 06/01/2015, 19:47

... overall financial reporting disclosures index. The weak form of corporate governance in Bangladesh allows the researchers to (1) overview corporate financial reporting practices by non -financial ... 1994). Recent empirical works on the association between traditional financial reporting disclosures and corporate governance Chen and Jaggi (2000) and Eng a...

Ngày tải lên: 06/01/2015, 19:47

... a financial expert. In their study, McDaniel et al. compared how financial experts may differ from financial literates in the evaluation of the quality of financial reporting items and whether ... reporting quality. ” For example, although, the BRC (1999) and Sarbanes-Oxley (2002) require auditors to discuss the quality of the financial reporting metho...

Ngày tải lên: 06/01/2015, 19:49

... of corporate governance on the financial reporting quality of Portuguese companies. The major reference case studies on the relationship between corporate governance and the financial reporting ... LEVERAGE -0 ,059 -3 ,465 *** -0 ,057 -2 ,002 ** -0 ,071 -4 ,066 *** GROWTH 0,018 1,646 0,079 3,887 *** 0,022 1,869 * BOARDSIZE -0 ,200 -3 ,59...

Ngày tải lên: 06/01/2015, 19:49

... control by the blockholders affects the quality of financial reporting. H 3: The control by the families affects the quality of financial reporting. H 4: The control by the State and the financial ... the effect of the governance mechanisms on the financial reporting quality for a sample of Tunisian firms. Specifically, we focus on the...

Ngày tải lên: 06/01/2015, 19:49

... Ethics, Diversity Management, and Financial Reporting Quality Re ´ al Labelle Rim Makni Gargouri Claude Francoeur ABSTRACT. This article proposes and empirically tests a theoretical framework ... to 33 9Ethics, Diversity Management and Financial Reporting Quality equity and equality in employment are an important dimension of diversity. Armstrong et al. (2...

Ngày tải lên: 06/01/2015, 19:49

... Journal of Business and Social Science Vol. 3 No. 15; August 2012 223 Corporate Governance Attributes and Financial Reporting Quality: Empirical Evidence from Iran Pari Chalaki Department ... size, firm size and firm age) and financial reporting quality. Keywords: Corporate governance attributes, financial reporting quality Intr...

Ngày tải lên: 06/01/2015, 19:49

... Finance & Accounting ISSN 194 6-0 52X 2012, Vol. 4, No. 1 www.macrothink.org/ajfa 245 Board Characteristics and Financial Reporting Quality among Jordanian Listed Companies: Proposing Conceptual ... the management and boards in Jordan. To achieve this five board characteristics are proposed, namely, board independent, CEO duality, board financial ex...

Ngày tải lên: 06/01/2015, 19:49