دانلود و نمایش مقالات مرتبط با Financial reporting quality::صفحه 1
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نتیجه جستجو - Financial reporting quality

تعداد مقالات یافته شده: 6
ردیف عنوان نوع
1 Agency problems in firms with an even number of directors: Evidence from China
مشکلات عامل در شرکتهایی با یک تعداد مدیران زوج: شواهدی از چین-2018
To avoid a tie in voting, most boards have an odd number of directors. We argue that boards with an even number of directors are more likely to be weak monitors because of inefficient decision making and being captured by controlling shareholders. Consistent with this argument, we find that in China boards with an even number of directors have fewer meetings and are more likely to have board members absent from board meetings. Firms with an even number of directors have more tunnelling through intercorporate loans and related party transactions, lower financial reporting quality and higher incidence of accounting irregularities. This evidence is stronger in firms with weaker external monitoring and for directors with weaker incentives to monitor. Finally, we show that firms with an even number of directors are associated with lower market valuation of equity. Our results suggest that corporate boards with an even number of directors in emerging markets are associated with more agency problems.
keywords: Board of directors |Corporate governance |Agency problems |Monitoring |China
مقاله انگلیسی
2 Fair value measurement and accounting restatements
سنجش ارزش مطلوب و بازنویسی گزارشات حسابداری-2018
This study investigates the association between accounting restatements and reporting different levels of fair value measurements as defined by SFAS No. 157. We find that firms with higher ratios of Level 3 fair value assets (i.e., financial assets which fair values are determined by unobservable, firm-generated inputs) to total assets are more likely to subsequently restate their financial statements. Further analysis shows that this association is driven by the restatements caused by errors and managerial manipulation. Overall, our results suggest that use of less reliable (Level 3) fair value measurements may reduce financial reporting quality.
keywords: SFAS No. 157 |Accounting restatements |Level 3 fair values |Corporate governance
مقاله انگلیسی
3 Audit quality, debt financing, and earnings management: Evidence from Jordan
کیفیت حسابرسی، تامین مالی بدهی و مدیریت درآمد: شواهد از اردن-2018
This paper presents the initial evidence regarding the relationship between audit quality, debt financing, and earnings management in Jordan. The study used the cross-sectional version of the modified Jones model, in which discretionary accruals were employed as a proxy for earnings management. Generalised least squares regression was employed to examine the influence of audit quality and debt financing on earnings management using a sample comprising 72 in dustrial companies during the selected period from 2006 to 2012. The results suggested that audit quality (auditor tenure, size, specialisation, and independence) and debt financing (low debt) diminish the potential of earnings management, and, in turn, enhance the financial re porting quality. Invariably, high debt would raise earnings management risk. This research raises probable implications for policy-makers in Jordan and other countries to consider in formulating a more comprehensive and reliable audit system.
Keywords: Audit quality ، Debt financing ، Corporate governance ، Earnings management ، Financial reporting quality
مقاله انگلیسی
4 Audit Committees and Financial Reporting Quality in Singapore
کمیته حسابرسی و کیفیت گزارشگری مالی در سنگاپور-2015
We examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise in accounting, finance, and/or supervisory. In addition, we do not find evidence that incremental independence of audit committees enhances financial reporting quality because audit committees already consist of a majority of independent directors. Finally, we fail to find any impact of overlapping membership on audit and remuneration committees on financial reporting quality. Overall, the results have policy implications on improving corporate governance effectiveness in terms of financial reporting quality. Keywords : Corporate governance | Audit committee | Independence | Expertise | Overlapping membership | Financial reporting quality
مقاله انگلیسی
5 t Corporate governance and financial reporting quality in China: A survey of recent evidence*
حاکمیت شرکتی و کیفیت گزارشگری مالی T در چین: بررسی شواهد اخیر-2014
Abstract: We provide a survey of the empirical archival literature on the effect of different facets of corporate governance on financial reporting and audit quality in China. Our survey is motivated by the burgeoning literature on the effects of some unique Chinese governance factors on the properties of accounting information. Although surveys of Chinese governance abound, we observe a lack of any comprehensive review of the governance - reporting quality literature. One of the desirable properties of good corporate governance is to improve financial reporting quality for facilitating efficient resource allocation decisions by corporate managers. However, institutional differences among countries mean that governance needs to be flexible and responsive to local demands. China offers an interesting case for evaluating the role of corporate governance because of the dominance of state-control over listed companies, the mandatory responsibility for independent boards of directors to disclose their opinions on important board decisions publicly, and a very different audit market compared to Western counterparts. The shortcomings of the surveyed research is identified along with some suggestions for future research. Keywords: Corporate governance, financial reporting quality, regulations, China.
مقاله انگلیسی
6 آیا مالکیت صندوق های سرمایه گذار ی مشترک بر کیفیت گزارشگری مالی شرکتهای خصوصی چین تأثیرگذار است؟
سال انتشار: 2014 - تعداد صفحات فایل pdf انگلیسی: 10 - تعداد صفحات فایل doc فارسی: 28
این مقاله نقش صندوق های سرمایه گذاری مشترک را در بالا بردن کیفیت گزارش مالی در چین مورد بحث و بررسی قرار می دهد.سرمایه گذاری مشترک برای سرمایه گذاران فریبنده و تاثیرگذار به نظر می رسد. بنابراین، انتظار می رود که بر کاهش مدیریت سود تأثیرگذار باشد و در کل منجر به کاهش وقوع نظریات ممیزی مشروط ( maos)شود. نتایج حاصله از این پژوهش که بر روش شرکتهای فهرست شده در چین از سال 2006 تا 2003 انجام شده نشان می¬دهند که این پیش بینی تایید می¬شود. تاثیر مالکیت صندوق های سرمایه گذاری مشترک در کاهش اظهار نظر مشروط حسابرس در بین موسسات خصوصی بیشتر است، به خصوص آنهایی که با رشد بالایی همراهند. این بدان خاطر است که شرکتهای با مالکیت خصوصی بیشتر به بازار سرمایه برای سرمایه گذاری وابسته هستند تا موسساتی با مالکیت دولتی و نیز بخاطر اینکه این شرکتها برای کسب فرصتهای سرمایه¬گذاری نیاز به سرمایه گذاری توسط سرمایه خارجی دارند. این یافته ها به این موضوع اشاره دارند که بخش مهمی از مکانیزم نظارت خارجی در کشورهای موجود شکل گرفته، اما این تاثیرگذاری با کنترل و مالکیت شرایط تعدیل شده است.
کلمات کلیدی: مالکیت نهادی | کیفیت گزارشگری مالی | مالکیت صندوق های مشترک | اصلاح نظر ممیزی | چین
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