What Factors Influence Financial Statement Quality? A Framework and Some Empirical Evidence
نویسنده
چکیده
I plan to contribute the following to the Euroconference: 1. Present a framework of the factors that influence financial reporting practice and the quality of the financial reports in continental European countries. 2. Discuss potential differences in the proposed "financial reporting" framework between Anglo-Saxon and Continental European countries. This will be partly based on the Vander Bauwhede and Willekens (2000) paper. 3. Present empirical evidence on the factors that influence earnings management in privately held Belgian companies. Those factors include: audit quality, board quality, taxes and external (private) debt financing. This discussion will be based on some findings of my doctoral research. 4. Discussion with participants on the proposed framework and empirical research.
منابع مشابه
Statement of Investment Deposits Performance: Improvement of Accountability in the Business Model of Usury-free Banking in Iran, Consistant with IFRS
Statement of investment deposits performance is a separate and supplementary financial statement that is designed with two objectives: 1. Improvement in the level of disclosure and accountability of the banks to the owners of investment deposits as the main providers of the banks’ resources, and 2. Implementation of the IFRS standards on banking business in Iran. In this paper, the principles g...
متن کاملThe Quality of Financial Reporting and Its Relationship to Audit Quality via an Expanded Risk Model
This paper proposes a framework for audited financial reporting that is intended to address major perceived limitations in current quality reporting principles. The paper thus addresses the potential decoupling problem between financial statement audits and what is being audited identified by Power (1997). Using an extended risk model, the framework not only identifies principles of quality fin...
متن کاملSupplier Development Activities and Buying Firm’s Performance: An Empirical Investigation of Iranian SMEs
This study attempts to investigate the major antecedent factors that influence manufacturing SMEs intentions toward the implementation of supplier development activities in Iranian SMEs. In order to achieve this objective, the research constructs were developed. The conceptual framework underlying this study was based on the theories of supplier development activities and social capital. These...
متن کاملWhat Enables and Constrains the Inclusion of the Social Determinants of Health Inequities in Government Policy Agendas? A Narrative Review
Background Despite decades of evidence gathering and calls for action, few countries have systematically attenuated health inequities (HI) through action on the social determinants of health (SDH). This is at least partly because doing so presents a significant political and policy challenge. This paper explores this challenge through a review of the empirical literature, asking: what factors h...
متن کاملProviding a multidimensional measurement model for assessing quality of sport tourism services: Empirical evidence from sport conference as sport event tourism
This study aimed to empirically develop a reliable and valid model specifically for measuring service quality of sport conferences as sport event tourism. To assess the model which has been established based on the survey, data gathered from 136 of attendees in sport conference. Finding of this study showed that participants form their service quality perceptions based on their evaluations of 4...
متن کامل