Financial Reporting Quality Measurement -Approaches, Issues and Future Trends (CROSBI ID 704669)
Prilog sa skupa u časopisu | izvorni znanstveni rad | međunarodna recenzija
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
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Podaci o prilogu
1-13.
2021.
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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