Enhancing quality of information through risk reporting in financial statements
نویسندگان
چکیده
منابع مشابه
Reporting Quality of Financial Information Based On Behavioral and Value Accounting
The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...
متن کاملExcellence of Financial Reporting Information and Investment Productivity
Objective –This study intends to examine the relationship between investment efficiency and financial information excellence. The study is also examining the moderating impact of sustainability on the relation between excellence in financial information and investment productivity. Methodology –The cumulative measurements are 668 firm-years and are made up of 257 subsamples of underinvestment a...
متن کاملInternal Audit, Board of Directors and Financial Reporting Quality
High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
متن کاملThe relationship between stock liquidity risk and financial information quality criteria in Tehran Stock Exchange
The current study aims to investigate the relationship between stock liquidity risk and financial information quality criteria (i.e. the timely dividends announcement, accruals quality and the percentage of profitability prediction error) of companies listed on the Tehran Stock Exchange. For this purpose, 148 cases of data from listed companies, collected from 2007 to 2012, were employed in ord...
متن کاملEnhancing Information Quality through Semantic Approach in Health Information Retrieval
The availability of high quality, reliable health information can assist consumers in making more informed decisions about their healthcare. Concerns about the quality of health information have led to the development of numerous rating tools to evaluate health information on the web. These existing approaches are either based on keywords or terms to generate retrieval mechanisms. The objective...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Proceedings of the International Conference on Business Excellence
سال: 2018
ISSN: 2558-9652
DOI: 10.2478/picbe-2018-0060