Relevant bibliographies by topics / Corporate Governance; Financial Reporting Quality; IFAC

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Book chapters
  4. Conference papers

Academic literature on the topic 'Corporate Governance; Financial Reporting Quality; IFAC'

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "Corporate Governance; Financial Reporting Quality; IFAC"

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Ayeni., Akande Popoola, Adeyemi Aina, and Oluweseun Temitope Ibitoye. "GLOBAL ACCOUNTING REGULATION: IMPACT OF IFAC ON FINANCIAL REPORTING QUALITY." International Journal of Engineering Technologies and Management Research 4, no. 8 (2017): 1–7. https://doi.org/10.5281/zenodo.888085.

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<strong><em>This paper provides an analysis of various dimensions of accounting and corporate governance that have led to the currently troubling state of affairs in the financial reporting environment. Good Corporate Governance (GCG) is a mandatory requirement in today’s corporate world by every stakeholder groups. Failure of giant corporate groups in the last two-three decades strengthens the demand further. And surprisingly, in some of such failures, accounting as a discipline is held liable. The way accounting is practiced or the interpretations that may give different prescriptions in sim
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Popoola, Ayeni, Aina Adeyemi, and Ibitoye Temitope. "GLOBAL ACCOUNTING REGULATION: IMPACT OF IFAC ON FINANCIAL REPORTING QUALITY." International Journal of Engineering Technologies and Management Research 4, no. 8 (2020): 1–7. http://dx.doi.org/10.29121/ijetmr.v4.i8.2017.76.

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This paper provides an analysis of various dimensions of accounting and corporate governance that have led to the currently troubling state of affairs in the financial reporting environment. Good Corporate Governance (GCG) is a mandatory requirement in today’s corporate world by every stakeholder groups. Failure of giant corporate groups in the last twothree decades strengthens the demand further. And surprisingly, in some of such failures, accounting as a discipline is held liable. The way accounting is practiced or the interpretations that may give different prescriptions in similar situatio
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Abiodun, Olatunde Omotayo, Tunji Trimisiu Siyanbola, and Amos Adejare Aderibigbe. "Corporate Governance and Financial Reporting Quality." International Journal of Economics, Business and Management Research 08, no. 09 (2024): 155–63. http://dx.doi.org/10.51505/ijebmr.2024.8910.

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This research delves into the influence of corporate governance on the quality of financial reporting by conducting an extensive review of existing literature. The analysis sourced articles from accounting journals and published materials from 2013 to 2023. Through this examination, we identified areas with inadequate information and gaps in the literature, underlining the necessity for further research. Furthermore, this paper presents pivotal insights and investigates various facets of financial reporting quality. The study reviewed six theories -stakeholders' theory, agency theory, stewards
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Putri, Cut Widy Aulia, Abrar Amri, Hafizhah Risnafitri, Rimal Mahdani, and Cut Sri Firman Hastuti. "Peran Moderasi Mekanisme Corporate Governance pada Pengaruh Karakteristik Perusahaan dan Financial Distress Terhadap Kualitas Pelaporan Keuangan." Akbis: Media Riset Akuntansi dan Bisnis 8, no. 1 (2024): 27. http://dx.doi.org/10.35308/akbis.v8i1.9272.

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The purpose of this study is to analyze the influence of firm characteristics and financial distress on the quality of financial reporting, along with the moderation role of corporate governance mechanisms on the relation of firm characteristics and financial reporting quality, and the moderation role of corporate governance mechanisms on the relation of financial distress and financial reporting quality of property and real estate companies listed on the Indonesia Stock Exchange from 2013 to 2017. Total observations on this study were 192. Datas were obtained from annual reports and were anal
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Kabwe, Martin. "Corporate governance attributes and financial reporting quality." International Journal of Research in Business and Social Science (2147- 4478) 12, no. 1 (2023): 179–91. http://dx.doi.org/10.20525/ijrbs.v12i1.2287.

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The study's objective was to analyse the relationship between corporate governance attributes and financial reporting quality from a developing country perspective. Data was collected through quantitative content analysis of annual reports and audited financial statements (2012 to 2018) of Zambian-listed companies. This was a longitudinal study that involved panel data analysis. Therefore, a Hausman test was conducted to select the model to use. Panel regression analysis was used as a data analysis technique. Results show a statistically significant positive relationship between board size and
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Nasir, Noorul Azwin Md, Hafiza Aishah Hashim, Noorshella Che Nawi, Mohd Nor Hakimin Yusoff, and Nur Athirah Mohd Aluwi. "Enhancing Financial Reporting Quality through Corporate Ethics Commitment." GATR Journal of Accounting and Finance Review (GATR-AFR) Vol. 6 (2) JULY - SEPTEMBER 2021 6, no. 2 (2021): 84–94. http://dx.doi.org/10.35609/afr.2021.6.2(2).

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Objective - A rising number of cases involving ethical misconduct within firms have of late received considerable attention in Malaysia. Despite the country's declaring having a strong corporate governance policy, strengthened through the Code of Ethics for Company Directors and Malaysia Code of Corporate Governance, unethical practices, and lack of integrity within firms remain an issue. This paper aims to review the current implementation of corporate ethical conducts among corporate governance practitioners as well as factors that influence corporate ethics commitment in a firm. Methodology
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Salukh, Agustinus, and Noorlailie Soewarno. "Financial Reporting Quality: The Effectiveness of the Corporate Governance Quality Evidence from Indonesia." Journal of Economics, Finance and Accounting Studies 4, no. 4 (2022): 51–61. http://dx.doi.org/10.32996/jefas.2022.4.4.6.

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This study aims to examine and analyze the influence of the quality of corporate governance on the quality of financial reporting in Indonesia; Using panel data on all companies listed on the Indonesia Stock Exchange during the period 2010 - 2018, except financial companies. Financial companies are not sampled because they have different financial reporting systems and regulations in Indonesia. The final sample used in this study was 2014 companies. Corporate governance quality (CG quality) is measured using a corporate governance index that we have developed in accordance with GCG regulations
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Melis, Andrea. "Financial reporting, corporate communication and governance." Corporate Ownership and Control 1, no. 2 (2003): 31–37. http://dx.doi.org/10.22495/cocv1i2p2.

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This paper describes the issues of financial reporting and corporate communication in connection with corporate governance. The analysis is based on the studies conducted in the Anglo-American and the European academic literature both from a normative and a positive perspective. It is discussed why accounting standards are not able by themselves to avoid corporate “miscommunication”, and how a good corporate governance system is a sine qua non to improve the quality of corporate communication and financial reporting. The analysis also shows how the effectiveness of the systems of financial rep
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Isidro, Helena, Maria Manuela Martins, and Ilídio Tomás Lopes. "Earnings quality and governance quality: A comparative analysis between traditional and new Brazilian capital markets." Corporate Ownership and Control 14, no. 1 (2016): 605–10. http://dx.doi.org/10.22495/cocv14i1c4art6.

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This research focuses on the relationship between the quality of financial reporting and the level of corporate governance of Brazilian firms, particularly between New Market and Traditional Market. We measure earnings quality based on a widely used accruals model. Governance quality is represented by the type of market the firms chooses to be listed in. Firms that opt for the New Market must apply more stringent governance principles. The empirical analysis shows evidence of a positive relationship between the quality of financial reporting and the level of corporate governance. Thus, firms l
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Kaawaase, Twaha Kigongo, Catherine Nairuba, Brendah Akankunda, and Juma Bananuka. "Corporate governance, internal audit quality and financial reporting quality of financial institutions." Asian Journal of Accounting Research 6, no. 3 (2021): 348–66. http://dx.doi.org/10.1108/ajar-11-2020-0117.

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PurposeThe purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit quality and financial reporting quality using evidence from Uganda's financial institutions.Design/methodology/approachThis study research design is cross sectional and correlational. The study used a questionnaire survey of Chief Finance Officers, Senior Accountants and Internal audit managers of financial institutions in Uganda. Data were analyzed with the help of Statistical Package for Social Sciences.Find
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Dissertations / Theses on the topic "Corporate Governance; Financial Reporting Quality; IFAC"

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Alokaily, Jihad. "Financial reporting quality, auditor remuneration and corporate governance : UK evidence." Thesis, Durham University, 2014. http://etheses.dur.ac.uk/10833/.

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The recent global financial crisis has added fuel to the heated debate on whether boards of directors in general and audit committees in particular are effective in curtailing aggressive financial reporting practices and maintaining a transparent audit process. Specifically, UK regulators raised widespread concerns about the criteria of revenue recognition and the role of external auditors during and after the crisis, and re-emphasize the crucial role that audit committees could play in ameliorating financial reporting quality and safeguarding the quality of external audit. Despite this intens
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Mutschmann, Martin [Verfasser], and Matthias [Akademischer Betreuer] Pelster. "Essays on Corporate Governance and Financial Reporting Quality / Martin Mutschmann ; Betreuer: Matthias Pelster." Lüneburg : Universitätsbibliothek der Leuphana Universität Lüneburg, 2018. http://d-nb.info/1171521316/34.

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Riediger, Monika [Verfasser]. "Corporate Governance and Financial Reporting Quality of German Firms : Three Empirical Studies / Monika Riediger." Berlin : Freie Universität Berlin, 2018. http://d-nb.info/1160235740/34.

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Riediger, Monika A. [Verfasser]. "Corporate Governance and Financial Reporting Quality of German Firms : Three Empirical Studies / Monika Riediger." Berlin : Freie Universität Berlin, 2018. http://nbn-resolving.de/urn:nbn:de:kobv:188-fudissthesis000000107256-3.

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Zheng, Xiaochuan Campbell David Chandar Nandini. "An empirical analysis of the relationship between audit committee multiple directorships and financial reporting quality /." Philadelphia, Pa. : Drexel University, 2008. http://hdl.handle.net/1860/2798.

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Edlund, Henrik. "Reasons behind presumed low financial reporting quality (FRQ) in China." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-60385.

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China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. They are getting an international competitor, co-operating with foreign companies and it has the latest year been heavily invested in by foreign financiers. Conversely, according to recent research a vast majority of the experts claims that the Chinese companies’ financial reporting disclosure holds a low quality. That these financial reports include plentiful falsified information is disturbing the m
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Rich, Kevin T. "Audit committee accounting expertise and changes in financial reporting quality." Thesis, Connect to title online (Scholars' Bank) Connect to title online (ProQuest), 2009. http://hdl.handle.net/1794/10238.

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Mohamad, Housam. "The impact of international financial reporting standards on earnings quality : EU evidence." Thesis, Brunel University, 2016. http://bura.brunel.ac.uk/handle/2438/15830.

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Earnings have numerous properties that can be investigated, including earnings smoothness, abnormal accruals after modelling the accruals process and asymmetric timely loss and gain recognition. In latest decades, as earnings are the main source of firm-specific information for investors, earnings quality has become a significant focus in the financial accounting field. Moreover, high-quality financial reporting helps investors improve decisions and better evaluate firm performance because capital markets depend on the credibility of financial accounting information. The aim of this study inve
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Bonetti, Pietro. "Firm and Country Determinants of the Quality of Financial Information." Doctoral thesis, Università degli studi di Padova, 2013. http://hdl.handle.net/11577/3423037.

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This thesis is made of three chapters which contribute to the international accounting literature. The first chapter investigates the effect of the legal enforcement on the use of income increasing earnings management (EAR) and downward expectation management (EXP) to meet or beat analyst earnings forecasts. Using a sample of 4,934 firms from fourteen European countries, we document that the strength of the legal enforcement is negatively associated with EAR and positively associated with EXP. We provide evidence of a substitution effect between EAR and EXP only in the presence of strong le
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Ouattara, Alassane. "Contribution à l’étude de la qualité de l'audit." Thesis, Paris Est, 2016. http://www.theses.fr/2016PESC0098.

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En gestion des entreprises, l’audit est un mécanisme clé de gouvernance en contribuant notamment à améliorer la qualité du reporting financier et réduisant, par là-même, l’asymétrie d’information entre les parties prenantes. Pour assurer un tel dessein, l’audit doit être de bonne qualité, c’est-à-dire, diligenté par des auditeurs à la fois compétents et indépendants. Au plan académique, depuis les travaux fondateurs de Watts et Zimmerman (1979), et DeAngelo (1981), la difficulté d’opérationnalisation de la qualité de l’audit reste présente, compte tenu du caractère inobservable de cette procéd
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Book chapters on the topic "Corporate Governance; Financial Reporting Quality; IFAC"

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Kalyani, Sushil, Neeti Mathur, and Prashant Gupta. "Does Corporate Governance Affect the Financial Performance and Quality of Financial Reporting of Companies? A Study on Selected Indian Companies." In Business Governance and Society. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-94613-9_7.

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Crowe, Jonathan, and Tony Bradshaw. "Corporate governance, sustainability and ethics." In Financial Accounting, Reporting & Analysis. Oxford University Press, 2017. http://dx.doi.org/10.1093/hebz/9780198745310.003.0005.

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This chapter considers the issues that the provision of high-quality financial information encompasses. It explains what corporate governance is, its significance, and the reporting requirements. In addition, the chapter also explores the five key areas of corporate governance included in the Financial Reporting Council's (FRC) UK Corporate Governance Code 2014. The chapter also looks at the increasing significance of corporate sustainability issues for companies and their stakeholders. Then, it presents how corporate sustainability issues may be reported. Lastly, it delves into how ethical be
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Rutteman, Paul. "Corporate Governance And The Auditor." In Contemporary Issues in Corporate Governance. Oxford University PressOxford, 1993. http://dx.doi.org/10.1093/oso/9780198258599.003.0004.

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Abstract The Cadbury Committee was set up by the Financial Reporting Council, the London Stock Exchange, and the accounting bodies in response to mounting criticism of the quality of financial reporting and the effectiveness of the audit. The context was some well-publicized major scandals involving fraud and the sudden collapse of a number of companies shortly after receiving clean audit opinions. The accounting profession took the initiative in order to deal with the much discussed but ill-defined ‘expectations gap’.
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Masmoudi Mardessi, Sana, and Yosra Makni Makni Fourati. "The Audit Committee as Component of Corporate Governance." In Corporate Governance and Its Implications on Accounting and Finance. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4852-3.ch009.

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Recently, numerous financial scandals (WorldCom, Enron, Parmalat, eToys) have shown that plentiful companies produce manipulated financial information. Consequently, regulators have prescribed corporate governance structures to protect investors and to avoid fraudulent financial reporting which are likely to control managers and limit their opportunistic behavior. Thus, there has been much debate over the extent to which corporate governance is playing a crucial role in increasing financial reporting quality from the theoretical perspective of agency theory, signaling theory, and stakeholder t
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Khan, Muhammad Irfan, Athar Iqbal, and Syed Muhammad Salman. "Significance of Audit Committees in Corporate Governance." In Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-8754-6.ch013.

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Corporate governance is considered the backbone of corporations. Audit committee is one of the factors that plays a pivotal role to guide and monitor business-related matters of firms while following the national and international audit standards. The chapter covers the involvement of the audit committee with respect to corporate governance. It ranges from audit committee formations to its importance, composition, significance, and the role in quality financial reporting according to international standards. The chapter generally focuses on the audit committee and not any particular country or
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Agliata, Francesco, Danilo Tuccillo, Andrea Rey, and Maria Rita Filocamo. "An innovative reporting approach in public sector: The Integrated Popular Reporting." In Corporate Social Responsibility - A Global Perspective [Working Title]. IntechOpen, 2024. http://dx.doi.org/10.5772/intechopen.1004828.

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A growing literature is devoted to understanding how public entities can enhance their methods of reporting information to establish a genuine dialog with stakeholders in general and citizens in particular. In the current context, the challenge of achieving sustainable development has impacted various sectors. The public sector is implementing a series of actions aimed at ensuring transparency and environmental, social, and governance sustainability. Public entities disseminate information related to these actions through various reporting tools, attempting to meet the interests of citizens. H
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Teodósio, João, Elisabete S. Vieira, and Mara Madaleno. "Board Diversity Evolution in the Iberian Stock Markets." In Perspectives on Women in Management and the Global Labor Market. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-5981-2.ch005.

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This study aims to analyze the impact of women's presence on the board of directors on the outcomes of Spanish and Portuguese-listed firms over the third millennium. Based on a documental analysis of 44 publications, it is concluded that female directors positively affect the quality and transparency of the firm's reporting and compliance with the corporate governance codes. However, concerning financial outcomes, the literature does not robustly document the positive effects of such directors' characteristics on firm performance. Similar conclusions may be drawn for dividend and tax policies.
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Outa, Erick R., and Nelson M. Waweru. "IFRS Convergence and Revisions." In Advances in Finance, Accounting, and Economics. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9876-5.ch009.

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This chapter is aimed at examining the impact of IFRS convergence and revisions on the financial statements of companies listed in East Africa. This was achieved by determining whether firms report losses (LNEG) when they occur (timely loss recognition) or report small positive income (SPOS) or whether incomes reported exhibit variability in net income (NI) over time. Simultaneously, the chapter tests whether there is any influence of corporate governance on these three measures which are considered indicators of financial reporting quality. Four models applying GLS random effects are applied
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Bui, Hoang. "Determinant factors of information disclosure on sustainability reporting in Vietnam." In No Question: Sustainability is Everyone’s Business : IV. BBS International Sustainability Student Conference Proceedings. Budapest Business School, 2022. http://dx.doi.org/10.29180/9786156342386_4.

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Purpose: Sustainability reports in recent years have always received significant attention from stakeholders because of the benefits that stakeholders bring. This examination explores the factors that impact the sustainability of the firm's disclosure s in Vietnam's stock market. DesigN/methodology/approach: This research used the systematic literature review method to construct the theoretical model and investigated the levels of impact of determinants on information disclosure and transparency to achieve business sustainability in Vietnam's setting. Findings: The expected result has recogniz
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Ormin, Koholga. "Are IFRS Adoption Benefits in Developing Countries a Time-Lag?" In Advances in Finance, Accounting, and Economics. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9876-5.ch012.

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The IFRS is a useful international financial reporting framework that ensures comparable and quality financial information disclosure. IFRS perceived benefits compare to local and regional accounting standards has led to its adoption and implementation by several countries around the globe. However, IFRS is argued to benefit the developed countries the most due to their strong market and institutional settings (He, Wong &amp; Young, 2009). This paper critically explores the question of whether IFRS adoption benefits in a developing country such as Nigeria is time-lag. The paper is a library re
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Conference papers on the topic "Corporate Governance; Financial Reporting Quality; IFAC"

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Yanida, Maria, and Arif Widyatama. "Does Corporate Governance increase the Financial Reporting Quality?" In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.24.

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Zulfiati, Lies, and Istiana Sarah Fadhillah. "Effect of Corporate Governance and Financial Reporting Quality on Asymmetry Information." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.26.

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Filos, John. "Audit committees and financial reporting quality: An examination of status in Greek companies." In Corporate Governance: Search for the advanced practices. Virtus Interpress, 2019. http://dx.doi.org/10.22495/cpr19a25.

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Zulfiati, Lies, and Angga Pratama Putra. "Effect of Corporate Governance Mechanism on the Quality Financial Reporting (Evidence in Indonesia and Singapore)." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.27.

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Ibrahim, Mohd Yussoff. "The Impact of Corporate Governance Regulations on Board Independence and Quality of Financial Information Reporting: A Proposed Study." In ISSC 2016 International Conference on Soft Science. Cognitive-crcs, 2016. http://dx.doi.org/10.15405/epsbs.2016.08.107.

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Mihalciuc, Camelia, Maria Grosu, and Simona-Maria Brinzaru. "The importance of ESG disclosure in ensuring the sustainable development of companies." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.06.

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In today's business era, transparency and effective communication with stakeholders are essential to a company's success and sustainability. With the rise of global sustainability concerns, ESG (Environmental, Social and Governance) disclosure and adherence to the SDGs (Sustainable Development Goals) are key directions in any firm's strategies. Due to the new nature of sustainable reporting, companies are facing an increasing number of questions about the content and the way of reporting, with integrated reporting becoming an increasingly used and valued tool for assessing corporate performanc
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Gałkiewicz, Dominika P., and Veronika Gaßner. "A Short Guidance for SME Sustainability Reporting at the EU Level." In 7th International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/itema.2023.167.

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Environment, Social and Governance (ESG) related regulations such as the Non-Financial Reporting Directive (NFRD) or the upcoming Tax­onomy Regulation of the European Union (EU) combined with the Corporate Sustainability Reporting Directive (CSRD) had and will have a lasting impact on various market participants including small and medium-sized enterpris­es (SMEs). Among these market participants, SMEs face difficulties in comply­ing with sustainability reporting due to limited resources and the absence of SME-specific guidelines. To address this issue, a framework for SME sustain­ability repo
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Gałkiewicz, Dominika P., and Bernd Wollmann. "Environmental (Sustainability) Reporting in 2020 and 2021 by Real Estate Companies from German Speaking Countries." In 7th International Scientific Conference – EMAN 2023 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/eman.s.p.2023.115.

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Environmental, social, and governance (ESG) regulations, such as the Non-Financial Reporting Directive (NFRD) and the forthcoming Taxon­omy Regulation in the European Union (EU), have had and will continue to have a lasting impact on the real estate sector and various other stakeholders within the market. This study, therefore, compares the current European reg­ulation with standard sustainability reporting practices in the real estate (RE) industry in Germany, Austria, and Switzerland. In particular, we aim to inves­tigate what type of information related to environmental issues is being reg­
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Reizinger-Ducsai, Anita. "EXTENDED OF THE AUDIT: AUDIT OF SUSTAINABILITY REPORTS." In NORDSCI International Conference. SAIMA Consult Ltd, 2020. http://dx.doi.org/10.32008/nordsci2020/b2/v3/04.

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A concomitant of the corporate integration of sustainable development is that companies even make public reports about their relevant activity via communication channels, as they expect to see some short or long-term competitive advantages. This thesis focuses on the content and the audit of sustainability reports. Assessing the information content of these reports and trying to figure out if the producers of these reports can actually be considered socially responsible. The thesis gets a nearer view of the quality of the audit, based on the stakeholders’ preferences. The basis of the disserta
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Martto, J., S. Diaz, B. Hassan, et al. "ESG Strategies in the Oil and Gas Industry from the Maritime & Logistics Perspective - Opportunities & Risks." In ADIPEC. SPE, 2023. http://dx.doi.org/10.2118/217047-ms.

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Abstract The global energy sector is shifting towards a more sustainable, environmentally friendly production, and consumption of all energy sources. ESG topics are opening interesting debates about its benefit reflected on the long-term prospects of a company, which takes into consideration businesses’ financial performance, resilience, and the ability to sustain their operations &amp; business continuity during adverse situations. As it is widely known, stakeholders are requiring more transparency and more substantiated facts in reporting ESG (Environment, Social, and Governance), because wh
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