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Journal articles on the topic 'Qualitative characteristics of financial information'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Krupka, Yaroslav, and Mariia Muzyka. "On qualitative characteristics of financial reporting." Herald of Ternopil National Economic University, no. 3(85) (August 8, 2017): 97–106. http://dx.doi.org/10.35774/visnyk2017.03.097.

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The article generalizes the role of accounting and reporting in information provision for enterprise activities. It is claimed that, on the one hand, financial reporting provides a guide in identifying accounting items, accounting nomenclatures, and information flows of synthetic and analytical accounting. On the other hand, a balance sheet and other reporting items are used to complete the reporting process, and afterwards on the basis of detailed accounting data a number of summarized indicators are calculated for different users of information. Special emphasis is given to the fact that wit

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Mislavskaya, N. "Qualitative Characteristics of Financial Information: Are Changes Possible?" Auditor 6, no. 9 (2020): 50–55. http://dx.doi.org/10.12737/1998-0701-2020-50-55.

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Th e article discusses the development trends of modern society, their interdependence on the quality of information flows provided by the accounting system at the international level. An analysis of the transformation of the socio-economic formation of capitalism leads to a new understanding of the qualitative characteristics of financial statements in accordance with the requirements of International Financial Reporting Standards. Th e author comes to the conclusion that it is necessary to provide users with reporting data not only predicted, but also real information that corresponds to eco

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Kruglyak, Z. I., and O. I. Shvyreva. "Developing the system of qualitative characteristics of financial information." International Accounting 20, no. 18 (2017): 1051–65. http://dx.doi.org/10.24891/ia.20.18.1051.

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Khodadady, Davood, and M. Kumaraswamy. "Qualitative characteristics of financial reporting information system: An overview." JIMS8M: The Journal of Indian Management & Strategy 18, no. 3 (2013): 39. http://dx.doi.org/10.5958/j.0973-9343.18.3.016.

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Birt, Jacqueline L., Kala Muthusamy, and Poonam Bir. "XBRL and the qualitative characteristics of useful financial information." Accounting Research Journal 30, no. 01 (2017): 107–26. http://dx.doi.org/10.1108/arj-11-2014-0105.

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Purpose eXtensible Business Reporting Language (XBRL) is an internet-based interactive form of reporting language that is expected to enhance the usefulness of financial reporting (Yuan and Wang, 2009). In the UK and the USA, XBRL is mandatory, and in Australia, it is voluntarily adopted. It has been reported that in the not too distant future, XBRL will be the standard format for the preparation and exchange of business reports (Gettler, 2015). Using an experimental approach, this study assesses the usefulness of financial reports with XBRL tagged information compared to PDF format informatio

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Verma, Vishal, and Yousef Shahwan. "Qualitative characteristics of business reporting: A historical perspective." Corporate Ownership and Control 18, no. 3, special issue (2021): 360–66. http://dx.doi.org/10.22495/cocv18i3siart10.

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This paper aims to provide a historical review of several leading documents in relation to the objectives of financial statements. Four main documents were discussed, analyzed and compared, using the content analysis approach. These documents are The Trueblood Report (1973), The Corporate Report (1976), Making Corporate Reports Valuable (McMonnies, 1988), and Guidelines for Financial Reporting Standards (Solomons, 1989). These documents were selected because they have been described as milestones in addressing qualitative characteristics of financial and business reporting. The historical revi

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Chmielowiec-Lewczuk, Magdalena, Marzanna Lament, Kinga Bauer, and Ewa Spigarska. "The Comparability of Financial Information in Insurance Companies Using NiCE Qualitative Characteristics Measurement." Sustainability 15, no. 20 (2023): 14828. http://dx.doi.org/10.3390/su152014828.

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The purpose of this article is to assess the comparability of financial information presented in the annual statements of insurance companies by means of the NiCE (Nijmegen Centre for Economics) index of financial report quality assessment and suggest some directions for changes to the assessment of comparability of insurance companies’ financial reporting. The selection of cases for the research sample was intentional. Financial reports were chosen from 8 insurance companies, whose share measured by the value of their assets accounts for more than 30% of the EU market. Financial statements fo

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Tasios, Stergios, and Michalis Bekiaris. "Auditor’s Perceptions of Financial Reporting Quality: The Case of Greece." International Journal of Accounting and Financial Reporting 2, no. 1 (2012): 57. http://dx.doi.org/10.5296/ijafr.v2i1.1286.

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According to IASB a key prerequisite for quality in financial reporting is the adherence to the objective and the qualitative characteristics of financial reporting information. Qualitative characteristics are the attributes that make financial information useful and consist of relevance, faithful representation, comparability, verifiability, timeliness and understandability. This paper aims to investigate auditor’s perceptions of the quality of financial reports based on the qualitative characteristics of financial reporting information defined by IASB in its conceptual framework. In addition

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Gjoni-Karameta, Albana, Elona Fejzaj, Ahmad Mlouk, and Kristina Sila. "Qualitative Characteristics of Financial Reporting: An Evaluation According to the Albanian Users’ Perception." Academic Journal of Interdisciplinary Studies 10, no. 6 (2021): 35. http://dx.doi.org/10.36941/ajis-2021-0151.

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The last 20 years’ changes in accounting has led to an essential review process of national accounting standards due to the main objective of improving financial reporting information for stakeholders. Financial reporting as a communication tool has become extremely important for appropriate decision making to economic reporting entities and also financial information users such as analysts, creditors, managers, auditors and government agencies in Albania and all over the world. The absence of a generally accepted definition for qualitative financial reporting has created a gap for continuous

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KATSAVETS, N. V. "QUALITATIVE CHARACTERISTICS OF INFORMATION IN FINANCIAL STATEMENTS AS A BASIS FOR CONVERGENCE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 7 (2021): 100–107. http://dx.doi.org/10.36871/ek.up.p.r.2021.07.01.013.

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The article discusses the qualitative characteristics of accounting (financial) statements. Their classifications are analyzed and presented. It is concluded that out of all the presented characteristics, the main ones are relevance, reliability, clarity and comparability, which determine the usefulness of accounting information in the financial statements. Using the convergence of reporting forms, you can achieve clarity and comparability of the data in the reports for internal users.

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Bauer, Kinga. "Hierarchy of qualitative characteristics of financial statements of enterprises during insolvency proceedings." Zeszyty Teoretyczne Rachunkowości 2018, no. 98 (154) (2018): 25–42. http://dx.doi.org/10.5604/01.3001.0012.1545.

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According to IFRS, if financial information is to be considered useful to users, it must have certain quali- tative characteristics, such as relevance and faithful representation. Complementary features are compa- rability, verifiability, timeliness and understandability. These features are designed to meet the infor- mation needs of the users who are indicated by IFRS as priority groups when high quality of financial statements needs to be ensured. Bankruptcy proceedings create new groups of stakeholders who have specific information needs. In this article, an assumption was made that the los

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Пономарева, Л. Н., and Г. А. Галимова. "Role of Qualitative Characteristics of Information for the Purposes of Forming Financial Statements." Экономика и управление: научно-практический журнал, no. 3(159) (June 25, 2021): 77–82. http://dx.doi.org/10.34773/eu.2021.3.15.

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В статье раскрыта роль информационного обеспечения бухгалтерской финансовой отчетности. Авторами проведен аналитический обзор нормативных актов, раскрывающих особенности качественных характеристик информации бухгалтерского учета и отчетности. Заданы направления повышения качества представляемой бухгалтерской финансовой отчетности. The article reveals the role of information support of accounting financial statements. The authors conducted an analytical review of regulations that reveal the features of the qualitative characteristics of accounting and reporting information. The directions of im

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Zabaznova, Darya O. "QUALITATIVE CHARACTERISTICS OF ACCOUNTING STATEMENTS OF AGRICULTURAL HOLDINGS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/4, no. 126 (2022): 90–98. http://dx.doi.org/10.36871/ek.up.p.r.2022.06.04.013.

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The article Describes the need to provide the investor with consolidated financial statements of the agricultural holding and personalized (individual) information about the organization participating in the consolidated group. Personalized information contains data for the investor to form an opinion on the liquidity, solvency of the organization, a member of the consolidated group, and forecast future cash flows and their distribution. It is impossible for an investor to forecast future earnings and their distribution without reliable, complete, and timely information. There is a need for qu

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Ebaid, Ibrahim El-Sayed. "Does IFRS Implementation Improve Qualitative Characteristics of Accounting Information: Evidence from Saudi Commercial Banks." Journal of Advanced Research in Economics and Administrative Sciences 2, no. 1 (2021): 17–27. http://dx.doi.org/10.47631/jareas.v2i1.193.

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Purpose: The purpose of this study is to examine the effect of International Financial Reporting Standard (IFRS) implementation on the quality of financial reporting of commercial banks in Saudi Arabia. The quality of financial statements was measured using qualitative characteristics of accounting information i.e., relevance, faith representation, understandability, comparability and timeliness. Approach/Methodology/Design: This study is cross-sectional and a questionnaire was used to collect data regarding the effect of implementing IFRS on five of the qualitative characteristics of the acco

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Myskiv, L. P., and S. L. Bezruchuk. "Problematic issues of comparability as a qualitative characteristic of useful information in financial statements." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 3(50) (January 25, 2022): 3–7. http://dx.doi.org/10.26642/pbo-2021-3(50)-3-7.

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As a result of globalization and the growth of international trade, the boundaries of business have expanded. The creation of uniform, globally applicable accounting standards should have enabled the comparability of financial reporting information. Users of financial statements need comparable and transparent information. It is believed that comparability as a qualitative characteristic is quite clear and seamless, which confirms our survey of specialists in the field of accounting. Choosing the most important of the two qualitative characteristics, the respondents preferred other qualitative

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Said, YakubuIssahaku, and Adam Aliu. "THE INFLUENCE OF ACCOUNTING SOFTWARE IN ACHIEVING THE INTERNATIONALACCOUNTING STANDARD BOARDS QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION." International Journal of Advanced Research 10, no. 09 (2022): 26–38. http://dx.doi.org/10.21474/ijar01/15318.

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Purpose:Financial reporting quality and interpretation is instrumental in the provision of stewardship and complaiance with applicable standards and regulations. Therefore, the main purpose of this study was to ascertain the influence of accounting software in the achievement of the InternationalAccounting Standard Boards (IASB) Qualitative Characteristics of Financial Information. It provides empirical evidence from public universities in Northern Ghana. Research methodology:The study used quantitative method. Data gathered through questionnaire from a sample of one hundred and twentypublic u

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Ahmed, Mahdi Sahi. "The influence of qualitative characteristics of accounting information on the quality of financial statements in private commercial banks: Wasit province: A Case Study, Iraq." World Journal of Advanced Research and Reviews 19, no. 2 (2023): 1406–24. https://doi.org/10.5281/zenodo.10852751.

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The present study aims to measure the influence of qualitative characteristics of accounting information on the quality of financial statements in private commercial banks in Wasit Province by measuring the influence of the primary and secondary characteristics of accounting information on the quality of financial statements in the banks of the study sample. To obtain the objectives of the present study, the descriptive analytical approach is used. A questionnaire is used and its paragraphs are formulated based on international accounting standards (Standard No. (1) presenting the financial st

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Almaliki, Oday Jasim, and Mustafa Osamah Al-saedi. "The Impact of the Qualitative Peculiarities of Accounting Information Based on the Financial Reports of Commercial Banks." International Academic Journal of Social Sciences 10, no. 1 (2023): 49–56. http://dx.doi.org/10.9756/iajss/v10i1/iajss1006.

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An accounting information system is a vital component of any organizations decision-making process, as it contains the necessary elements to perform its duties, such as people, data, and software. Its rapid development and continuous improvement are some of the factors that have contributed to its efficiency and effectiveness. The level at which the information systems of the accounting profession have been studied is a major factor that sets this study apart from others. The goal of this study is to analyze the various characteristics of an accounting information system that affect the qualit

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Renkas, Jurij, Olena Goncharenko, and Olena Lukianets. "Quality of financial reporting: approaches to measuring." International Journal of Accounting and Economics Studies 4, no. 1 (2015): 1. http://dx.doi.org/10.14419/ijaes.v4i1.5509.

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<p>Financial reporting must meet many criteria to be considered high quality because it is the quality of information that determines the viability of future strategic decisions. The article investigates the essence of the concept of "quality" and "quality of financial infor-mation", and defines indicators and criteria of the financial reporting quality. As for the quality of the financial reporting, it is found that the latter is a structured reflection of financial condition and financial results of the entity, therefore, can be regarded as a set of components: quality of the financial

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AL-Shatnawi, Hasan Mahmoud. "Measuring the Quality of the Interim Financial Reports Using the Qualitative Characteristics of the Accounting Information and its Effect on the Investment Decisions According to the “IAS 34”." International Journal of Economics and Finance 9, no. 5 (2017): 159. http://dx.doi.org/10.5539/ijef.v9n5p159.

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This study aimed at measuring the quality of the interim financial reports using the quality characteristics of the accounting information and its effect on the investment decisions according to IAS 34 from the point of view of a category of the financial information users working in the brokerage companies. To achieve the objectives of the study, a questionnaire was designed that contains three constructs related to the primary qualitative characteristics, the enhancing qualitative characteristics, and quality of the interim financial reports. The questionnaire was distributed to a sample con

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Шарова, С. В. "Improving the quality of information for the financial planning system of a modern enterprise." Экономика и предпринимательство, no. 1(138) (April 15, 2022): 1009–13. http://dx.doi.org/10.34925/eip.2022.138.1.201.

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В данной статье представлен обзор теоретических и практических аспектов финансового планирования на современных предприятиях. Рассмотрена роль финансового планирования в управлении предприятием, его место в системе планирования. Раскрыты качественные характеристики информационного обеспечения финансового планирования на современных предприятиях. Расширение качественных характеристик информации задает направление для дальнейших исследований. This article provides an overview of the theoretical and practical aspects of financial planning in modern enterprises. The role of financial planning in e

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Lajuni, Nelson, Mathew Kevin Bosi, Mohd Noor Azli bin Ali Khan, and Melissa Della Joy. "Measuring Qualitative Characteristics of Internet Financial Reporting: Evidence from Malaysia." Asian Journal of Finance & Accounting 16, no. 1 (2024): 1–22. http://dx.doi.org/10.5296/ajfa.v16i1.18977.

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As the world economy undergoes a rapid digital transformation, Internet financial reporting (IFR) has evolved into an important platform for the dissemination of information to investors. It has also been a central topic of discussion among practitioners and researchers due to the lack of rigorous regulations to govern IFR practices, resulting in disclosures of financial reports varying across listed companies. This study aims to assess the level of compliance with the qualitative characteristics of IFR for companies listed on Bursa Malaysia. This study involves adopting 34 constructed index i

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Alasbahi, Aiman Hamood Mohammed Ali, and Ishwara P. "QUALITATIVE CHARACTERISTICS AS A RELIABLE TOOL FOR ASSESSING THE QUALITY OF ACCOUNTING INFORMATION: AN OVERVIEW STUDY." International Journal of Research -GRANTHAALAYAH 9, no. 5 (2021): 187–99. http://dx.doi.org/10.29121/granthaalayah.v9.i5.2021.3938.

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The accounting information contained in the financial reports is considered to be of a quality if it possesses a set of characteristics. Professional organizations have been concerned with the issuance of standards and the determination of characteristics related to the quality of accounting information. This paper aims to clarify the dependability on the qualitative characteristics of accounting information as an indicator of the quality of accounting information. The historical approach is used for the purpose of this study. The paper revealed that the qualitative characteristics of accounti

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Pham, Thuan Quoc. "Relevance of financial reporting quality - Theory and practice in Vietnamese enterprises." Science & Technology Development Journal - Economics - Law and Management 1, Q2 (2017): 119–28. http://dx.doi.org/10.32508/stdjelm.v1iq2.443.

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Financial reporting quality is one the most interesting topics which draw a great deal of attention to researchers and scientists in the field of accounting (Céline Michailesco, 2010). In the review of research on financial information from 1980 to 2016, Pham (2016) found that characteristics of useful financial information are relatively diverse with as many as 15 attributes being identified. In addition, he also found that all research in any period has employed the characteristics published by professional associations such as American Institute of Accountants, Financial Accounting Standard

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Sinervo, Lotta-Maria, and Petra Haapala. "Presence of financial information in local politicians’ speech." Journal of Public Budgeting, Accounting & Financial Management 31, no. 4 (2019): 558–77. http://dx.doi.org/10.1108/jpbafm-11-2018-0133.

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Purpose The highest decision-making body in a municipality is the council, whose members are elected every fourth year. Therefore, local politicians are in the key position in using financial information in decision making. The purpose of this paper is to study Finnish local politicians’ use of financial information. Design/methodology/approach This paper studies the speech of local politicians as they describe financial operations and financial position of the municipalities they represent. Here, the words of local politicians are considered an expression of their use of financial information

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Golochalova, Irina. "A Model for Measuring the Usefulness of Financial Reporting and the Effectiveness of Its Application. The Case of Reporting Methodology of the Republic of Moldova." Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia 58, no. 2 (2024): 43–64. http://dx.doi.org/10.17951/h.2024.58.2.43-64.

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Theoretical background: Financial statements, due to their verifiability, retain their importance as a fundamental accounting tool trusted by stakeholders. At the same time, the transition to a socio-economic development paradigm has dictated a demand for adhering to requirements which make the information useful for taking informed decisions, primarily those concerning responsible investing. In this regard, the challenge of measuring the usefulness of information requires an in-depth study. Purpose of the article: Consequently, the aim of this work is to develop a model for measuring the prac

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Thuan, Pham Quoc. "Financial reporting quality in enterprises in Vietnam." Science & Technology Development Journal - Economics - Law and Management 3, no. 2 (2019): 143–52. http://dx.doi.org/10.32508/stdjelm.v3i2.551.

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Financial reporting quality is one the most interesting topic, drawing many researchers and scientists' attentions in the field of a ccounting. Previous studies have shown that the measurement of financial reporting quality is developed in two main d irections: direct measurement (by operationalizing the qualitative characteristics) and indirect measurement (examines the level of earnings management; the specific elements in the annual report in depth,… as a proxy for financial reporting quality). This research aims to build, complete the measurement scale and assess the quality of financial r

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Nobes, Christopher W., and Christian Stadler. "The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes." Accounting and Business Research 45, no. 5 (2015): 572–601. http://dx.doi.org/10.1080/00014788.2015.1044495.

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Rashid, Md Mamunur. "Presence of professional accountant in the top management team and financial reporting quality." Journal of Accounting & Organizational Change 16, no. 2 (2020): 237–57. http://dx.doi.org/10.1108/jaoc-12-2018-0135.

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Purpose The purpose of this study is to examine the effect of the presence of professional accountants in the top management team (TMT) on financial reporting quality (FRQ) in public limited companies using the context of Bangladesh, which is an emerging economy. Design/methodology/approach This study adopts a modified version of Beest et al.’s (2009) FRQ index to measure the quality of information published in 351 annual reports of listed companies in Bangladesh. It also uses a qualitative characteristics approach to measure the quality of financial reporting, as defined by the International

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Ait Bahabbaz, Mohammed, and Khaddouj Karim. "Qualitative Characteristics of Accounting Information (Declared with IFRS Standards) and Financial Performance : Statistical Study and Correlation Test." American Journal of Economics and Business Innovation 2, no. 2 (2023): 93–100. http://dx.doi.org/10.54536/ajebi.v2i2.1020.

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In an international context characterized by the dismantling of economic barriers, the globalization of monetary operations and the fluidity of financial movements, the application of IFRS standards is no longer a luxury, but rather an increasingly persistent necessity for Moroccan and international companies. In this context, and using a statistical analysis on SPSS, this research aims to assess the correlation between the quality of accounting information (declared in accordance with IFRS standards) and the financial performance (in short term and in medium and long term) of Moroccan compani

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Siregar, Ermina, Iskandar Sam, and Wiwik Tiswiyanti. "The Influence of the Implementation of Local Government Information Systems, Human Resources, and Internal Control on the Qualitative Characteristics of Jambi City Government Financial Reports." Asian Journal of Management Analytics 4, no. 2 (2025): 461–76. https://doi.org/10.55927/ajma.v4i2.14054.

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This study aims to analyze the effect of the application of the Regional Government Information System (SIPD), the quality of human resources (HR), and internal control on the qualitative characteristics of the financial statements of the Jambi City Government. The quality of local government financial reports is an important indicator in assessing the accountability and transparency of public financial management. By utilizing data from the Jambi City Government, this study uses a quantitative method with a survey approach to test the proposed hypothesis. The results showed that the implement

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Petukh, A. V., V. V. Bashkatov, and O. I. Shvyreva. "Objectification and verification of financial information." Accounting. Analysis. Auditing 10, no. 5 (2023): 22–37. http://dx.doi.org/10.26794/2408-9303-2023-10-5-22-37.

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The term “financial information” is being actively introduced into all spheres of the economy as a key resource for supporting managerial decision-making at the micro and macro levels. However, it happens that this definition is treated ambiguously, haphazardly, which makes it difficult to apply new scientific knowledge in the regulatory and legal field and in practice. The purpose of the study is to identify the concept of “financial information” for its relevant use in rulemaking and science, as well as to determine the verification features of this type of information generated by economic

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Peretiatko, Yu. "Observance of Materiality in Financial Statements: Theoretical and Practical Aspects." Modern Economics 24, no. 1 (2020): 138–42. http://dx.doi.org/10.31521/modecon.v24(2020)-22.

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Annotation. Introduction. Observance of materiality in financial reporting allows interested parties to obtain complete, accurate and timely information on the activities of the entity. The level of materiality is established by the enterprise independently taking into account the norms of the current regulatory framework and is approved in the accounting policy. Only under this condition, information about the company’s activities will be of high quality, and stakeholders will be able to obtain complete, accurate and timely information. Purpose. The purpose of the article is to study complian

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Zabedah Saidin, Siti, and Engku Ismail Engku Ali. "The relationship between organizational characteristics and the quality of local government financial statements." Public and Municipal Finance 12, no. 2 (2023): 117–28. http://dx.doi.org/10.21511/pmf.12(2).2023.10.

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This study investigates the relationship between organizational characteristics and the quality of financial statements in Malaysian local government. Organizational characteristics, including status, size, financial stability, tax revenue collection efficiency, and level of competence, were examined to discern their impact on mandatory information disclosure in local government financial statements. Data were collected from 71 local governments in Peninsular Malaysia, representing nearly 74% of the total population, using a combination of secondary data from audited financial reports and offi

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Murtaza, Hussain Shaikh, Mustafa Fawad, Glenn Bishop Barry, and Ahmed Zeb Mian. "Qualitative Characteristics of an Accounting Information System inside a Financial Corporation: A Case Study on Multi-Method Information at Haines Watts Corporation." International Journal of Innovative Science and Research Technology 7, no. 3 (2022): 69–75. https://doi.org/10.5281/zenodo.6366729.

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With the vast amount of data, and databases across the globe being used in all facets of human life, we can say this century is known as the information era. The qualitative features of accounting information systems are important because they make it easier for both company management and local investors to utilize a company’s financial recitals to make well-informed choices. This study attempts to elucidate the information quality in accounting systems, specifically with Haines Watts financial corporation in London, the United Kingdom, as a case study. This article presents real-life d

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Masruki, Rosnia, Khaled Hussainey, and Doaa Aly. "DEVELOPING ACCOUNTABILITY DISCLOSURE INDEX FOR MALAYSIAN STATE ISLAMIC RELIGIOUS COUNCILS (SIRCS): QUANTITY AND QUALITY." Management and Accounting Review (MAR) 17, no. 1 (2018): 1. http://dx.doi.org/10.24191/mar.v17i1.757.

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This study aims to develop Accountability Disclosure Index (ADI) for Malaysian State Islamic Religious Councils (SIRC), concerning both quantity and quality. In this case, the quality of disclosure items was developed based on the qualitative characteristics, which rely on the International Financial Reporting Standards (IFRS) conceptual framework; namely, relevance, faithful representation, understandability, comparability and timeliness. Each characteristic is scored based on the ‘benchmark’ score, ranging from poor (1) to excellent (5). However, some of the characteristics have been modifie

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Pratiwi, Nurita Budi, and Rustam Hanafi. "ANALISIS FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM)." Jurnal Akuntansi Indonesia 5, no. 1 (2016): 79. http://dx.doi.org/10.30659/jai.5.1.79-98.

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SAK ETAP is a one DSAK efforts to facilitate SMEs in preparing financial statements and to resolve its internal problem. SAK ETAP made not as complete as GAAP. However, until now the application of IFRSs ETAP is still very low. SAK ETAP still burdensome SMEs, the cause of SMEs still do not know the importance of making financial reports, the lack of knowledge of the owner of the accounting, and etc. So the purpose of this study is to analyze the factors that affect the implementation of ETAP SAK on SMEs. This study used a sample of 64 SMEs spread Area Tegal. The variables of this research is t

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Thuan, Pham Quoc. "Impact of internal factors on the financial statements information quality of enterprises in Vietnam." Science & Technology Development Journal - Economics - Law and Management 2, no. 1 (2018): 66–76. http://dx.doi.org/10.32508/stdjelm.v2i1.503.

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This research aims to construct scales to measure the quality of financial statement information directly based on sets of characteristics of financial statements quality, published by FASB & IASB 2010. Additionally, based on qualitative research, the study identifies five internal factors affecting the relevance of financial statements information quality, including: earnings management behaviors, top management support, education and training, internal control system efficiency and accountants’ competencies. Based on quantitative research, the study constructed regression model showing t

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Oktorina, Megawati, Lasmanita Rajagukguk, and Etty Widyastuti. "THE ROLE OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION ON THE INVESTMENT EFFICIENCY AT MANUFACTURING COMPANIES IN INDONESIA." Journal of Economics and Business 2, no. 1 (2018): 55–68. http://dx.doi.org/10.25170/jebi.v2i1.27.

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This study aims to examine whether the attributes of the quality of accounting information reflect the qualitative characteristics of financial statements and examine the effect of the quality of accounting information on investment efficiency. The attributes of the quality of accounting information are predictability, discretionary revenue, discretionary accruals. Investment efficiency is measured by investment inefficiency as underinvestment and overinvestment. The sample was a manufacturing companies listed on the Indonesia Stock Exchange in 2012 until 2015 as many as 493 observations for e

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Agyei-Mensah, Ben Kwame. "Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures." International Journal of Accounting and Financial Reporting 3, no. 2 (2014): 269. http://dx.doi.org/10.5296/ijafr.v3i2.4489.

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According to the IASB's IFRS framework, qualitative characteristics are the attributes that make the information provided in financial statements useful to others. This study was conducted to investigate the quality of financial reports before and after adopting IFRSs in Ghana, and also the influence of firm-specific characteristics which include firm size, profitability, debt equity ratio, liquidity and audit firm size on the quality of financial information disclosed by firms listed on the Ghana Stock Exchange.The research was conducted through detailed analysis of the pre-official adoption

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Ahmed Mahdi Sahi. "The influence of qualitative characteristics of accounting information on the quality of financial statements in private commercial banks: Wasit province: A Case Study, Iraq." World Journal of Advanced Research and Reviews 19, no. 2 (2023): 1406–24. http://dx.doi.org/10.30574/wjarr.2023.19.2.1715.

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The present study aims to measure the influence of qualitative characteristics of accounting information on the quality of financial statements in private commercial banks in Wasit Province by measuring the influence of the primary and secondary characteristics of accounting information on the quality of financial statements in the banks of the study sample. To obtain the objectives of the present study, the descriptive analytical approach is used. A questionnaire is used and its paragraphs are formulated based on international accounting standards (Standard No. (1) presenting the financial st

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Elsiddig Ahmed, Ibrahim. "The Qualitative Characteristics of Accounting Information, Earnings Quality, and Islamic Banking Performance: Evidence from the Gulf Banking Sector." International Journal of Financial Studies 8, no. 2 (2020): 30. http://dx.doi.org/10.3390/ijfs8020030.

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The study aims to operationalize financial reporting quality in terms of the qualitative characteristics (QCs) as stated by the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) standards, as well as to investigate their association with earnings quality (EQ) and banking performance. The study uses secondary data extracted from DataStream to operationalize and measure the financial reporting quality in the annual reports of 25 out of the 27 Islamic banks in the Gulf Council Countries (GCC) for a 5-year period (2014–2018), meaning 125 annual reports were used. The

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Nahar, Aida, Subadriyah Subadriyah, and Ali Sofwan. "The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 1, no. 4 (2018): 387. http://dx.doi.org/10.29259/sijdeb.v1i4.387-404.

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Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government 's financial statements desired qualities are: relevant, reliable, comparable,

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Masiulevičius, Audrius, and Vaclovas Lakis. "Application of Qualitative Characteristics to Evaluate Misstatements in Financial Statements: Evidence from Factual Audit Data." Ekonomika 101, no. 2 (2022): 6–21. http://dx.doi.org/10.15388/ekon.2022.101.2.1.

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The auditor should use qualitative characteristics, which describe the essence of misstatement, while assessing identified misstatements. Final decision depends on the professional judgment made by the auditor, however, auditors may make erroneous decisions or be biased. Previous theoretical research highlighted problems with the application of qualitative characteristics. However, factual audit data is confidential and usually not available for researchers to examine, therefore previous research mostly relied on surveys or experiments and there is little evidence on how auditors behave during

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Krishtaleva, Taisiya. "Disclosure of Individual Information When Presenting Items in the Financial Statements of a Commercial Organization." Auditor 9, no. 9 (2023): 29–35. http://dx.doi.org/10.12737/1998-0701-2023-9-9-29-35.

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The article discusses the problems of information disclosure, shows what and to what extent information in reporting should be disclosed in order to meet the requirements of regulations, taking into account the needs of the main users of reporting. When preparing financial statements, companies need to consider whether the primary users of the financial statements will understand that portion of the information that is not disclosed in detail. Similarly, judgments regarding materiality must take into account the quantitative and qualitative characteristics of a piece of information, its releva

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Shara, Ye, and T. Sliesar. "Information provision of reporting users for decision making." Ekonomìka ta upravlìnnâ APK, no. 2 (169) (December 9, 2021): 173–80. http://dx.doi.org/10.33245/2310-9262-2021-169-2-173-180.

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The article considers the implementation of management functions, which requires effective analytical tools and appropriate information support to provide real and potential investors and creditors, including foreign, true and unbiased information about the financial condition and performance of the entity reporting in our country. The implemented reforms in Ukraine are aimed at ensuring that the information is clear and unambiguously interpreted by each user. The qualitative characteristics of useful financial information provide the types of information that are most useful to current and po

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Bohutska, Liliia. "Implementing principles of transparency in business entities." Herald of Ternopil National Economic University, no. 4 (86) (December 12, 2017): 149–58. http://dx.doi.org/10.35774/visnyk2017.04.149.

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The article considers the concept of transparency, specifically transparency of financial reporting and prerequisites of transparency development. The paper also outlines areas of researching transparency within the framework of comprehensive approach. The major attributes of transparency through which the latter is implemented are as follows: qualitative characteristics of an enterprise; integrated indicators of openness of enterprise information; qualitative characteristics of information presented in financial statements and principles of providing financial statements. It is proved that tr

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Flynn, D. K. "Qualitative characteristics of company annual reports as perceived by constituencies in the reporting environment." South African Journal of Business Management 16, no. 3 (1985): 119–24. http://dx.doi.org/10.4102/sajbm.v16i3.1084.

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In this article a list of qualitative characteristics which investors and analysts are likely to require from the annual report of a listed company is identified. The research analyses data obtained from a questionnaire in an effort to determine which qualitative characteristics are most important to investors and financial analysts. It is attempted to determine whether a more parsimonious list can be constructed. Finally, a statistical test is performed in order to establish whether preparers and regulators of financial information perceive the qualitative characteristics deemed important by

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Desi, Augustine, Rufus Ishola Akintoye, and Theophilus Anaekenwa Aguguom. "Forensic Accounting, a Veritable Financial Tool for Qualitative Financial Reporting Systems in the 21st Century." International Journal of Professional Business Review 8, no. 6 (2023): e02342. http://dx.doi.org/10.26668/businessreview/2023.v8i6.2342.

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Purpose: The aim of this study was to examine the implications and effects of forensic accounting as a veritable financial tool for qualitative financial reporting in the 21st century. In this period, forensic accounting is playing a significant role in the trajectory efforts in building enduring confidence in the credibility of financial reporting systems. Theoretical Framework: The quality of financial reporting is under critical threat as a result of reported financial scandals and the professional recklessness of a few unscrupulous individuals in the accounting profession. The objective of

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Gkelsinis, Thomas, and Alex Karagrigoriou. "Theoretical Aspects on Measures of Directed Information with Simulations." Mathematics 8, no. 4 (2020): 587. http://dx.doi.org/10.3390/math8040587.

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Measures of directed information are obtained through classical measures of information by taking into account specific qualitative characteristics of each event. These measures are classified into two main categories, the entropic and the divergence measures. Many times in statistics we wish to emphasize not only on the quantitative characteristics but also on the qualitative ones. For example, in financial risk analysis it is common to take under consideration the existence of fat tails in the distribution of returns of an asset (especially the left tail) and in biostatistics to use robust s

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