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Abstract: This paper evaluated the level of performance of some selected companies ranging from commodities, brewery, banking, oil and gas and beverages in terms of corporate governance measure indictors on the firm quality of financial reporting in Nigeria. The data were collected from 2006 to 2015. Econometric
FINANCIAL REPORTING QUALITY AND CORPORATE GOVERNANCE: THE. PORTUGUESE COMPANIES EVIDENCE. ABSTRACT. The main objective of this paper is to analyze the relationship between the composition and characteristics of corporate governance on the financial reporting quality of Portuguese.
13 Apr 2016 pushed regulators to focus independence of the board among others for ensuring good quality of financial information reporting (Cohen et al., 2004). Likewise, Malaysia also focused independence of the board in Malaysian Code on corporate governance (MCCG. 2012) after misrepresentation of financial
28 Feb 2017 The purpose of this paper is to investigate corporate governance and financial reporting quality in. Nigeria. This research has been performed using a sample of 40 companies listed on the Nigeria Stock. Exchange (NSE) from 2006 to 2015. The relationship between corporate governance mechanisms.
ficient they should be designed and monitored using high quality information and well-functioning corporate governance. This thesis covers the role of accounting in the contractual context and the effects of monitoring mechanisms in firms in enhancing the quality of financial reports. The need for accounting information in
22 Dec 2015 Full-text (PDF) | Corporate failure has been the issue of discussion in the business environment for a long time Corporate laws, policies and guidelines have been introduced several times to complement or abolish another in some cases. In the case of Nigeria, SEC corporate governance code was intr
The main objective of this paper is to analyze the relationship between the good corporate governance practices on the financial reporting quality of Jordanian listed companies. Specifically, we focus on the board's independence, board's transparency, and separate audit committee. A listing of Share -Traded. Jordanian
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
Keywords: Corporate governance, Board of directors, Corporate ownership, Financial information quality, Tunisian firms. 1. Introduction. The wave of accounting scandals occurred recently in the international financial community has raised many criticisms about the financial reporting quality (Agrawal and Chadha, 2005;
Abstract. The aim of this study is to investigate the effect of corporate governance attributes on financial reporting quality in firms listed in Tehran Stock Exchange (TSE) during the period of 2003 to 2011. In this study McNichols (2002) and Collins and Kothari (1989) are used for financial reporting quality measurement
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