Good governance in the public sector implies high accountability levels. Accountability is a multidimensional concept that includes quantity and reliability of disclosures as well rendering accounts to citizenry. Nowadays, good governance, accountability, financial performance are key for long-term sustainability autonomous organizations. The objective this paper study how features relate quali...

Purpose: The financial reporting quality for enterprises in general and commercial banks Vietnam particular plays a very important role because it is used by many stakeholders (internal external) to make relevant decisions. In this study, the author assessed current status of Vietnamese through qualitative characteristics statements. Theoretical framework: statements according IASB 2018 includi...

Using a sample of 43 countries, we examine the association between societal trust and firms‟ voluntary and regulated financial reporting and disclosure quality. We explore two competing predictions. On one hand, societal trust and voluntary reporting quality are predicted to have a negative association if greater trust lowers stakeholders‟ demand for information. Similarly, a predicted negative...

This study investigates how corporate governance affects the financial reporting quality of selected banks in Iraq, focusing on role IFRS adoption. The research collected data from 298 questionnaires distributed among diverse private banks, including IS Bank, Vakif RT Cihan Bank and TD Bank. Sobel analysis was used to analyze mediation between variables. results demonstrate that adoption plays ...