Global ETD Search
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Showing 1 to 2 of 2 for “"accrual quality"”.
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Empirical Investigations of the Impact of the Structure of a Standard on Accounting Quality: Comparison between United States GAAP and IFRS
… if there is a significant difference in the quality of financial reporting between firms that report under US GAAP and those that report under IFRS. The empirical results document the following: US GAAP are less rules-based than IFRS. The structure of standards is not a significant …
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General Counsel Characteristics and Financial Reporting Quality
… the role of the GC in financial reporting quality. The results of this research have produced conflicting results which indicate the GC can reduce or improve financial reporting quality.</p> <p>The extant literature primarily focuses on the GC as a named executive officer (NEO, a member of …