Nalazite se na CroRIS probnoj okolini. Ovdje evidentirani podaci neće biti pohranjeni u Informacijskom sustavu znanosti RH. Ako je ovo greška, CroRIS produkcijskoj okolini moguće je pristupi putem poveznice www.croris.hr
izvor podataka: crosbi !

Financial Reporting Quality Measurement -Approaches, Issues and Future Trends (CROSBI ID 704669)

Prilog sa skupa u časopisu | izvorni znanstveni rad | međunarodna recenzija

Aljinović Barać, Željana Financial Reporting Quality Measurement -Approaches, Issues and Future Trends // Proceedings of FEB Zagreb ... International Odyssey Conference on Economics and Business / Načinović Braje, I. ; Jaković, B. ; Ferjanić Hodak, D. (ur.). 2021. str. 1-13 doi: 10.22598/odyssey/2021.3

Podaci o odgovornosti

Aljinović Barać, Željana

engleski

Financial Reporting Quality Measurement -Approaches, Issues and Future Trends

Different high-profile corporate scandals worldwide but also in Croatia have highlighted the crucial importance of credible, high-quality financial reporting system. The issue of financial reporting quality (FRQ) is an important part of the regulatory and supervisory infrastructure, as well as an activity of great public interest, so it arises a question of its adequate and reliable measurement. Higher quality of financial reporting brings the more significant benefits to investors and other financial statement users. As earnings are widely believed to be the single most important information item provided in financial statements, therefore FRQ is commonly approximated by earnings quality. Researchers developed a huge range of earnings quality metrics, such as accruals quality, persistence, volatility, conservatism, etc. but various releases and restatements from external resources are also used. The aim of this paper and its’ scientific contribution is two-folded: first, to present an extensive review of the most relevant FRQ measures, including their variations ; and second, to provide a list of their advantages and disadvantages. Moreover, the suitability of their application in Croatia as a case of a bank-oriented economy with an accounting macro-oriented system will be discussed.

financial reporting quality, earnings quality, earnings management

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

Podaci o prilogu

1-13.

2021.

nije evidentirano

objavljeno

10.22598/odyssey/2021.3

Podaci o matičnoj publikaciji

Proceedings of FEB Zagreb ... International Odyssey Conference on Economics and Business

Načinović Braje, I. ; Jaković, B. ; Ferjanić Hodak, D.

Zagreb: Ekonomski fakultet Sveučilišta u Zagrebu

2671-132X

Podaci o skupu

12th FEB Zagreb International Odyssey Conference on Economics and Business

predavanje

09.06.2021-12.06.2021

Šibenik, Hrvatska ; online

Povezanost rada

Ekonomija

Poveznice