scholarly journals Scientific Publication Analysis: Financial Reporting Quality Insight

2019 ◽  
Vol 8 (4) ◽  
pp. 3159-3173
Keyword(s):  
Bibliometric Analysis ◽  
Financial Reporting ◽  
Reporting Quality ◽  
Specific Area ◽  
Scientific Publication ◽  
Research Area ◽  
Research Trend ◽  
Research Association ◽  
Financial Report ◽  
Accounting Scandals

After most shocking accounting scandals happen to Enron and WorldCom, most of the countries around the globe started to analyse their existing financial standards realising the importance to have sturdy corporate governance in order to produce high quality financial report. To further understand the nature of the research topic, a broad of research association is necessary. This study focus on conducting bibliometric analysis, with the objective to determine the research trend especially in FRQ area based on total publications, co-authorship among countries and authors, and co-occurrence of authors keywords. Bibliometric analysis is a method of analysing database publication trend based on specific area such as FRQ, risk and economics. By using Scopus database, total of 396 articles is extracted between 1993 to 2018. The result suggested that, the interest on FRQ study start to bloom from 2008 and experience a steady increment until 2018. About 50 percent of the total global publication of FRQ research area was published by researchers from USA and China, leading the other countries like Indonesia, Korea and Malaysia. It is also documented that top research institute who actively publishes on FRQ research also coming from USA. The recent sub-theme of FRQ arguably focusing other area such earnings management and discretionary accruals. This study arguably important to professional bodies in their attempt to convince the directors the benefit associated by enhancing the quality of FRQ.

scholarly journals INFLUENCE OF MANAGERIAL ABILITY ON FINANCIAL REPORTING QUALITY: EVIDENCE FROM NIGERIAN LISTED NON-FINANCIAL FIRMS

2020 ◽  
Vol 2 ◽  
pp. 25-40
Author(s):  
Aderemi Olalere Adebayo
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Secondary Data ◽  
Reporting Quality ◽  
Income Smoothing ◽  
Financial Reporting Quality ◽  
Managerial Ability ◽  
Financial Report ◽  
Financial Firms

Users of accounting information crave of quality financial reporting, by emphasising on the quality of the auditors neglecting the attribute of the managers. This study investigates the influence of managerial abilities on financial reporting in Nigerian listed non-financial sectors. The time series research design was employed by selecting 40 non-financial institutions as sample size between 2010 and 2017. Secondary data obtained from the financial report were analysed using correlation and logistic regression. It was found that managerial ability has an inverse relationship on financial reporting quality, which is consistent with the agency theory. The finding implied that managers employ their ability to income smoothing for the benefit of the organisation rather than the interest of the shareholders.

scholarly journals Research trend on erbium-doped tellurite glasses based on scopus database

2021 ◽  
Vol 328 ◽  
pp. 04018
Author(s):  
Mukhayyarotin Niswati Rodliyatul Jauhariyah ◽  
Mita Anggaryani ◽  
Ahmad Marzuki
Keyword(s):  
Bibliometric Analysis ◽  
Scientific Publication ◽  
Research Trend ◽  
Tellurite Glasses ◽  
Erbium Doped ◽  
Research Findings ◽  
Scopus Database ◽  
Research Document ◽  
The Way

This paper aims to analyse the research trend of erbium-doped tellurite glasses. To this aim, this paper applied bibliometric analysis. The comprehensive research document on the topic of erbium-doped tellurite glasses in the Scopus database is 695 documents. The result revealed that scientific publication on erbium-doped tellurite glasses has been increasing. China contributed the most documents on erbium-doped tellurite glasses. The visualization of the research trend on erbium-doped tellurite glasses assisted with VOSviewer software and resulted in four primary clusters: (1) the red cluster show the keywords about the synthesized and fabrication, (2) the blue cluster show the keywords about the characterization, (3) the green cluster show the user or the application of the glass with each characteristic of materials, (4) the yellow cluster show the way to analyse energy based on the parameters owned by erbium-doped tellurite glasses. The research findings are the networking of the keywords on the research of erbium doped tellurite glasses in all clusters. It means that this research is comprehend knowledge and need to be more investigate to further research.

How Does Financial Reporting Quality Relate to Corporate Social Responsibility Expenditures? An International Analysis

2021 ◽  
pp. 2150023
Author(s):  
James Juichia Lin ◽  
Chen-Yu Wang ◽  
Che-Hui Cheng
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Reporting Quality ◽  
Managerial Discretion ◽  
Financial Reporting Quality ◽  
Social Dimensions ◽  
Financial Report ◽  
Report Quality ◽  
Corporate Social

In this study, we examine whether financial reporting quality improves corporate social responsibility (CSR) decisions. By using a sample of 3,502 observations from 18 countries, our findings show that financial reporting quality is positively (negatively) associated with CSR activities for firms that are more prone to under-invest (over-invest) in CSR. These results suggest that financial reporting quality mitigates managerial discretion in CSR activities and leads to an improvement in CSR decisions. Further, we decompose CSR into environmental and social dimensions and find that the effects of financial report quality on CSR initiatives are more pronounced for firms with a tendency to under-invest in environmental CSR.

The practice of non-financial reporting: Possible development trajectories

2021 ◽  
Vol 22 (7) ◽  
pp. 781-803
Author(s):  
Tat'yana N. SOLOVEI ◽  
Valeriya A. PUCHKOVA
Keyword(s):  
Financial Reporting ◽  
Reporting Quality ◽  
Scientific Publication ◽  
International Standards ◽  
Negative Effects ◽  
Financial Reports ◽  
Reporting Practices ◽  
Foreign Companies ◽  
European Experience ◽  
Development Trajectories

Subject. This article summarizes development trends in non-financial reporting and traces the current problems of its content and qualities. Objectives. The article aims to indicate key problems of the content and quality of non-financial reporting, referring to the analyzable publications and analytical reviews of corporate practices. It also aims to determine possible regulation areas of non-financial reporting practices as part of the Concept for the Development of Public Non-Financial Reporting in the Russian Federation. Methods. For the study, we used the methods of detailed description and summary, comparison, analogy, and the logic and systems approaches. We analyzed scientific publication in periodicals and analytical reviews of the Russian Union of Industrialists and Entrepreneurs, Big Four companies, focusing on the development of non-financial reporting practices. Results. The article summarizes key problems of non-financial reporting, which are typical of the Russian and foreign companies. We suggest how the regulation of non-financial reporting should be developed in Russia, referring to the European experience and corporate practices. The article provides an analysis of the non-financial reporting quality in twelve Russian companies so as to verify and identify issues of its content and quality. Conclusions. Businesses do prepare their non-financial reports in compliance with the international standards and initiatives on sustainable development. They often fail to disclose what method they use to select subjects for their reports, reluctantly giving examples of negative effects on the environment or other adverse impact of their operations. The information is not always comparable for accounting periods. Considering the experience of the European countries in the regulation of non-financial reporting, we conclude there should be conceptual principles for non-financial reporting in accordance with international standards and national distinctions.

The Impact of Going Concern on Financial Reporting Quality: Evidence from Vietnam

2018 ◽  
Vol 34 (3) ◽  
Author(s):  
Phung Anh Thu ◽  
Nguyen Vinh Khuong
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Financial Distress ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Viet Nam ◽  
Listed Firms ◽  
Going Concern ◽  
Debt Covenant

The investigation was conducted to contribute empirical evidence of the association between going concern and financial reporting quality of listed firms on the Vietnam stock market. Based on data from 279 companies listed on the HNX and HOSE exchanges in Vietnam for the period 2009-2015, the quantitative research. Results found that the relationship between the going concern and financial reporting quality of listed firms. Research results are significant for investors, regulators to the transparency of financial reporting information. Keywords Going concern, financial reporting quality, listed firms References Agrawal, K., & Chatterjee, C. (2015). Earnings management and financial distress: Evidence from India. Global Business Review, 16(5_suppl), 140S-154S.Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511–529.Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99–126.Charitou, A., Lambertides, N., & Trigeorgis, L. (2007a). Earnings behaviour of financially distressed firms: The role of institutional ownership. Abacus, 43(3), 271–296.Chen, Y., Chen, C., & Huang, S. (2010). An appraisal of financially distressed companies’ earnings management: Evidence from listed companies in China. Pacific Accounting Review, 22(1), 22–41Dechow, P., & Dichev, I. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77, 35-59.DeFond, M., & Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17(1), 145–176.DeFond, M.L., & Park, C.W. (1997). Smoothing income in anticipation of future earnings. Journal of Accounting and Economics, 23(2), 115–139.Dichev, I., & Skinner, D. (2004). Large sample evidence on the debt covenant hypothesis. Journal of Accounting Research, 40(4), 1091–1123.Đinh Thị Thu T., Nguyễn Vĩnh K. (2016). Tác động của hành vi điều chỉnh thu nhập đến khả năng hoạt động liên tục trong kế toán: Nghiên cứu thực nghiệm cho các doanh nghiệp niêm yết tại Việt Nam, Tạp chí phát triển khoa học và công nghệ, Quí 3, tr.96-108.Đỗ Thị Vân Trang (2015). Các mô hình đánh giá chất lượng báo cáo tài chính, Tạp chí chứng khoán Việt Nam, 200, tr 18-21.Habib, A., Uddin Bhuiyan, B., & Islam, A. (2013). Financial distress, earnings management and market pricing of accruals during the global financial crisis. Managerial Finance, 39(2), 155-180.Jaggi, B., & Lee, P. (2002). Earnings management response to debt covenant violations and debt restructuring. Journal of Accounting, Auditing & Finance, 17(4), 295–324.Kasznik, R., (1999). On the association between voluntary disclosure and earnings management. Journal of accounting research, 37(1), pp.57-81.Lu, J. (1999). An empirical study of earnings management by loss-making listed Chinese companies. KuaijiYanjiu (Accounting Research), (9), 25–35.McNichols, M.F. and Stubben, S.R., (2008). Does earnings management affect firms’ investment decisions?. The accounting review, 83(6), pp.1571-1603.Selahudin, N.F., Zakaria, N.B., & Sanusi, Z.M. (2014). Remodelling the earnings management with the appear- ance of leverage, financial distress and free cash flow: Malaysia and Thailand evidences. Journal of Applied Sciences, 14(21), 2644–2661.Skinner, D.J., & Sloan, R. (2002). Earnings surprises, growth expectations, and stock returns or don’t let an earnings torpedo sink your portfolio. Review of Accounting Studies, 7(2/3), 289–312.Sweeney, A.P., (1994). Debt-covenant violations and managers' accounting responses. Journal of Accounting & Economics, 17(3): 281-308.Trần Thị Thùy Linh, Mai Hoàng Hạnh (2015). Chất lượng báo cáo tài chính và kỳ hạn nợ ảnh hưởng đến hiệu quả hoạt động của doanh nghiệp Việt Nam, Tạp chí phát triển kinh tế, 10, tr.27-50.Trương Thị Thùy Dương (2017). Nâng cao chất lượng báo cáo tài chính công ty đại chúng, Tạp chí tài chính, 1(3), tr.55-56.Uwuigbe, Ranti, Bernard, (2015). Assessment of the effects of firm’s characteristics on earnings management of listed firms in Nigeria, Asian Economic and Financial Review,5(2):218-228.

DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 73
Author(s):  
Mohamad Zulman Hakim
Keyword(s):  
Financial Reporting ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Independent Variables ◽  
Equity Ratio

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting

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