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

Tài liệu Process Improvement For Effective Budgeting And Financial Reporting (Wiley-2003) doc

... 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, typicallylittle is done to streamline these processes. ... streamlining formats for input, reports, and the process for data collection and distribution.ã Poor integration of strategies and planning process. The problem with mostplanning and budgeting processes...

Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric Storage Technologies doc

... 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 technologies used for such provision; ... of the ISOs and RTOs? B. Accounting and Reporting Requirements for Energy Storage Resources 23. The Commission’s accounting and financial reporting requirements for public 40 41utilities42...

An empirical analysis of the relationship between audit committee multiple directorships and financial reporting quality

... 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 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...

góis - 2009 - financial reporting quality and corporate governance in portugues

... 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 systems. On the one hand the financial ... 1,81*BOARDSIZE -0 ,015 -0 ,5680,0731,57 -0 ,023 -0 ,83INDBOARD0,000 -0 ,1990,0001,440,000 -0 ,07BOARDCHAN 0,000 0,400 0,000 -1 ,63 0,000 -0 ,31CEO -0 ,019 -1 ,612 0,0361,85 *-0 ,023 -1 ,96* R212,10...

qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market

... three Board characteristics and quality of ﬁ nancial reporting 387regression 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 into the micro-governance effect of audit ... relation between leadership structure and the quality of financial reporting is not significant. Table 3 Results of Multi-Regression Analysis on the Relation between Board Characteristics and...

biddle et al - 2009 - how does financial reporting quality relate to inestment efficiency- journal of accounting and economics

... How does financial reporting quality relate to investmentefficiency?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 test whether higher financial reporting quality ... regarding the construct validity of AQ as a proxy for financial reporting quality, we further show that our results are generally robust to the use of a financial reporting quality index based on...

cohen et al - 2004 - the corporate governance mosaic and financial reporting quality

... 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 methods and not just their acceptability, the ... Journal of Accounting Literature (2004, pp. 8 7-1 52) 1 THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY INTRODUCTION One of the most important functions that corporate governance...

góis - 2006 - financial reporting quality and corporate governance - the portuguese companies

... 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 ,596 *** -0 ,136 -1 ,458 -0 ,135 -2 ,339**INDBOARD 0,000 0,430 -0 ,001 -1 ,931 ... between the economic performance and results shown in the financial reporting. Thus, the higher the accounting manipulation the lower the quality of the financial information presented by the company....

kla and omri - 2011 - corporate governance and financial reporting quality - the case of tunisian firms

... 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 characteristics of the board of directors and the ownership ... quality of financial reporting. However, we discern that the presence of the blockholders, the families and the foreigners in the Tunisian firms reduces the information content of incomes and...

labelle et al - 2010 - ethics, diversity management, and financial reporting quality

... Ethics, Diversity Management, and Financial Reporting Quality Re´ al Labelle Rim Makni GargouriClaude FrancoeurABSTRACT. This article proposes and empirically testsa theoretical framework ... to33 9Ethics, Diversity Management and Financial Reporting Quality equity and equality in employment are an importantdimension of diversity. Armstrong et al. (2008) positthat diversity and employment equality ... Ethics, diversity management, and ﬁnancial reporting quality. 336 Re´ al Labelle et al. reﬂect a diversity of experience, gender, race, and age (TIAA-CREF, 1997). TIAA uses diversity as aninvestment...

naser and nuseibeh - 2003 - quality of financial reporting - evidence from the listed saudi nonfinancial companies

... 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 also compares the extent of corporatedisclosure before and ... Nuseibeh / The International Journal of Accounting 38 (2003) 41–69 49Table 1 The index of the Saudi -listed companies mandatory, voluntary related to mandatory, and voluntary unrelated to mandatory...

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

... 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 Introduction Financial reporting quality is a major ... between board size and financial reporting quality. Sub-hypothesis 2: there is a significant relationship between board independence and financial reporting quality. Sub-hypothesis 3: there...

botti et al - 2014 - corporate governance efficiency and internet financial reporting quality

... A-B-C-D-E-FA-20 – historical share prices D-E-FA-21 – current share price A-B-C-D-E-FA-22 – stock price performance in relation to stock market index D-FA-23 – sales of key products FA-24 ... page B-D-FB-3 – online investor information order service A-B-D-FB-4 – mailing list A-B-D-FB-5 – postal address to investor relations B-D-FB-6 – e-mail to investor relations A-B-C-D-FB-7 – ... year A-B-D-FA-5 – annual report of past years D-FA-6 – annual report of current year C-D-E-FA-7 – auditor report of past years B-FA-8 – auditor report of current year B-C-D-E-FA-9 – analysts...

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

... 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 expertise, board size and board meeting. ... which is board characteristics. To be more specific this paper intends to investigate the roles of the board of directors on EM among Jordanian listed companies. The study serves as a wake-up call...

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