alzoubi - 2012 - board characteristics and financial reporting quality among jordanian listed companies

... 1990s. Process Improvement for Effective Budgeting and Financial Reporting com- bines methodologies and systems from general business process improvement and business reengineering theories and ... dysfunctional and low-value added processes for budgeting, fore- casting, and financial reporting. And, as financial executives come and go, typically littl...

Ngày tải lên: 17/01/2014, 03:20

... Services; Accounting and Financial Reporting for New Electric Storage Technologies Docket Nos. RM11-24-000 AD10-13-000 NOTICE OF INQUIRY (June 16, 2011) 1. In this Notice of ... to electric storage . As such, the Commission seeks comment on: (1) existing restrictions on third-party provision of ancillary services, irrespective of the t...

Ngày tải lên: 29/03/2014, 20:20

... 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

... 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

... three Board characteristics and quality of fi nancial reporting 387 regression equations to explore the correlation between board composition and the quality of financial reporting. 2.1 Board ... between board characteristics and the quality of financial reporting by means of theoretical analysis and empirical testing. We then proceeded to probe...

Ngày tải lên: 02/01/2015, 17:34

... How does financial reporting quality relate to investment efficiency? Citation Biddle, Gary C., Gilles Hilary, and Rodrigo S. Verdi. How Does Financial Reporting Quality Relate to Investment ... firm-specific financial reporting quality (see Section 5.2). 3.1. Conditional relation between financial reporting quality and investment First, we tes...

Ngày tải lên: 02/01/2015, 17:34

... 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

... auditors, government officers, bank credit officers, and financial analysts. The disclosure index was then weighted by the mean and the median of the users’ ranking of the importance of each of the items ... assesses the quality of information disclosed by a sample of nonfinancial Saudi companies listed on the Saudi Stock Exchange. The study als...

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

... A-B-C-D-E-F A-20 – historical share prices D-E-F A-21 – current share price A-B-C-D-E-F A-22 – stock price performance in relation to stock market index D-F A-23 – sales of key products F A-24 ... page B-D-F B-3 – online investor information order service A-B-D-F B-4 – mailing list A-B-D-F B-5 – postal address to investor relations B-D-F B-6 – e-mail to investor relations A-B-C-D-F B-7 – ......

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