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24 cze 2024 · Financial accounting concepts form the backbone of how businesses report their financial health and performance. These principles ensure consistency, transparency, and comparability across different organizations’ financial statements, which is crucial for investors, regulators, and other stakeholders.
26 cze 2020 · Biddle and Hilary (Citation 2006) use the variation in cross-country accounting quality to examine whether financial reporting transparency is positively associated with investment efficiency. They find that higher accounting quality is associated with lower investment cash flow sensitivity.
10 lut 2022 · The present study investigated the moderating role of transparency and disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the context of commercial banking.
7 gru 2023 · The role of financial accounting in decision-making processes within organisations is profound and far-reaching. Managers rely heavily on financial reports to evaluate performance, identify areas for improvement, and allocate resources effectively.
1 mar 2022 · The analysed data provide a theoretical conceptualisation and practical validation for the integration of the moderator in the relationship between creative accounting determinants and financial reporting quality in banks, with significant advantages.
1 lis 2019 · This section discusses the theoretical arguments and empirical evidence examining whether and why financial accounting disclosures affect investment when the stakeholders of a firm are symmetrically informed and agency frictions are absent.
26 lip 2024 · Positive Accounting Theory is grounded in the belief that accounting practices are influenced by the self-interest of individuals within an organization. This theory posits that managers, driven by personal incentives such as bonuses, stock options, and job security, will select accounting methods that best serve their interests.
