A Literature Review of The Factors Influencing Financial Reporting Quality

被引：0
|
作者：
Zabor, Adam [1 ]
机构：
[1] Wroclaw Univ Econ & Business, Wroclaw, Poland
来源：
EDUCATION EXCELLENCE AND INNOVATION MANAGEMENT: A 2025 VISION TO SUSTAIN ECONOMIC DEVELOPMENT DURING GLOBAL CHALLENGES | 2020年
关键词：
Financial Reporting Quality; Literature Review; IFRS ADOPTION; IMPACT;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The paper presents a review of the literature about factors influencing financial reporting quality (FRQ). It aims to gather recently described factors and some new findings of previously investigated ones. It can be useful as for now some literature reviews have been done on particular factors, i.e. IFRS adoption, however, there is no such paper allowing to create a complex set of different factors. Further research can be focused on extending this set. Also, the extension of previously conducted research on particular ones, e.g. cross-country research, can be beneficial.
引用
收藏
页码：16290 / 16293
页数：4
相关论文
共 50 条
  • [1] Factors influencing the quality of financial information: A systematic literature review
    Landu, Masidivinga
    Mota, Jorge H.
    Moreira, Antonio Carrizo
    Bandeira, Ana Maria
    [J]. SOUTH AFRICAN JOURNAL OF ACCOUNTING RESEARCH, 2024,
  • [2] Financial reporting quality of financial institutions: Literature review
    Sahi, Ahmed Mahdi
    Sahi, Alaa Mahdi
    Abbas, Alhamzah F.
    Khatib, Saleh F. A.
    [J]. COGENT BUSINESS & MANAGEMENT, 2022, 9 (01):
  • [3] Derivative accounting and financial reporting quality: A review of the literature
    Hairston, Stephanie A.
    Brooks, Marcus R.
    [J]. ADVANCES IN ACCOUNTING, 2019, 44 : 81 - 94
  • [4] FACTORS INFLUENCING INDIVIDUAL FINANCIAL DECISIONS: A LITERATURE REVIEW
    Ciumara, Tudor
    [J]. GLOBALIZATION AND INTERCULTURAL DIALOGUE: MULTIDISCIPLINARY PERSPECTIVES - ECONOMY AND MANAGEMENT, 2014, : 421 - 428
  • [5] OUTCOMES OF IFRS ADOPTION ON FINANCIAL REPORTING QUALITY: A REVIEW OF THE LITERATURE
    Marina, Alexandra-Gabriela
    [J]. IFRS: GLOBAL RULES & LOCAL USE, 2018, : 68 - 78
  • [6] Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review
    Abed, Ibtihal A.
    Hussin, Nazimah
    Ali, Mostafa A.
    Haddad, Hossam
    Shehadeh, Maha
    Hasan, Elina F.
    [J]. RISKS, 2022, 10 (04)
  • [7] Research on the Factors Influencing XBRL Financial Reporting Innovation
    Zhang, Nayi
    [J]. PROCEEDINGS OF THE 2017 4TH INTERNATIONAL CONFERENCE ON EDUCATION, MANAGEMENT AND COMPUTING TECHNOLOGY (ICEMCT 2017), 2017, 101 : 1553 - 1557
  • [8] Factors Influencing Kuwaiti Companies' Internet Financial Reporting
    Alanezi, Faisal S.
    [J]. JOURNAL OF ECONOMIC AND ADMINISTRATIVE SCIENCES, 2009, 25 (02) : 44 - 78
  • [9] Financial reporting that adds value: a literature review
    Lopez-Moreno, Sergio
    Granados-Gonzalez, Patricia
    Moreno-Adalid, Ana Ma
    [J]. ESIC MARKET, 2024, 55 (01):
  • [10] The financial reporting environment: Review of the recent literature
    Beyer, Anne
    Cohen, Daniel A.
    Lys, Thomas Z.
    Walther, Beverly R.
    [J]. JOURNAL OF ACCOUNTING & ECONOMICS, 2010, 50 (2-3): : 296 - 343
12345