Firm Structural Characteristics and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria
نویسندگان
چکیده
منابع مشابه
the impact of continuing business risk and political relations on the relationship between financial reporting quality and audit quality in companies listed in tehran stock exchenge .
In relation-based economic systems, political communication is an essential source of value for companies with relations. Recent research has shown that political communication affects on the financial condition of economic enterprise and also the incentives of managers regarding financial reporting. On the other hand, with...
متن کاملThe Impact of Intra-Network Communications of Actors on Financial Reporting Quality by Structural Equations Technique
Actor-network theory, which is considered as a development of socio-technical structuralism school, observes reservation and stability of networks containing personal and impersonal components such as individuals, organizations, communication software and hardware, and infrastructural standards by examination of socio-technical dimensions concurrently.The goal of this research is studying the i...
متن کاملFirm characteristics, total quality management, and financial performance
This paper uses a sample of quality award winners to empirically test hypotheses that relate changes in operating income associated with effective implementation of total quality management (TQM) to various firm characteristics. The characteristics examined are firm size, the degree of capital intensity, the degree of diversification, the timing of TQM implementation, and the maturity of the pr...
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 Effect of Intellectual Capital on Financial Performance of Banks Listed in Tehran Stock Exchange
The aim of this paper is to empirically investigate the effect of Intellectual Capital (IC) and its components on financial performance of Iranian banks accepted in Tehran Stock Exchange (TSE). The financial performances were measured by return on equity (ROE), return on assets (ROA), assets turnover (ATO), and book to market ratio (MB). This research covers 14 banks listed in TSE over the peri...
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: International Business Research
سال: 2015
ISSN: 1913-9012,1913-9004
DOI: 10.5539/ibr.v9n1p106