Financial Reporting Quality and Proprietary Cost: Empirical Study of Selected Indian Manufacturing Companies

2017 ◽  
Vol 7 (1) ◽  
pp. 249
Author(s):  
Leela Joshi
Keyword(s):  
Empirical Study ◽  
Financial Reporting ◽  
Manufacturing Industry ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Manufacturing Companies ◽  
Long Time ◽  
The Subject ◽  
Proprietary Cost ◽  
Corporate Financial Reporting

Corporate financial reporting has been recognized as very important issue in accounting area since a long time. Increased awareness among investors and stringent disclosure regulations has converted the subject of corporate financial reporting into an area of growing corporate and academic interest. The empirical study conducted in this paper provides an insight for understanding the nature of relationship between financial reporting quality and proprietary cost particularly in Indian manufacturing industry.

scholarly journals The Influence of IFRS Adoption

2021 ◽  
Author(s):  
Feng C. Xu
Keyword(s):  
Financial Reporting ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Main Question ◽  
Accounting Disclosure ◽  
Ifrs Adoption ◽  
The Subject

This paper aims to present a thorough theoretical coverage to the subject studied by focusing on the concepts in companies as general, and accounting disclosure, test the selected hypothesis, obtain satisfying results to the research in an appropriate manner that consists with the problem studied and hypotheses, and find a reasonable answer to main question that is (Does IFRS adoption in the large banks improve financial reporting quality?) based on the main hypotheses which are financial reporting quality has not improved after IFRS adoption in the large banks, and financial reporting quality has improved after IFRS adoption in the large banks.

scholarly journals Pengaruh Kualitas Pelaporan Keuangan Berbasis Akuntansi dan Berbasis Pasar terhadap Kesenjangan Informasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2018 ◽  
Vol 2 (02) ◽  
pp. 124-131
Author(s):  
Suci Wahyuliza
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Reporting Quality ◽  
Sampling Technique ◽  
Income Smoothing ◽  
Financial Reporting Quality ◽  
Test Results ◽  
Manufacturing Companies ◽  
Purposive Sampling

This research aims to test the influence of the quality of financial reporting accounting based and market based on the asimetri of information. The sample used the manufacturing companies listed on the Indonesia stock exchange from 2007 untill 2011. Using a Purposive sampling technique of Sampling and retrieved samples of as many as 41 companies.Hypothesis test results showed that the quality of financial reporting  based accounting is represented with three indicator are persistence and predictability has no effect on the asimetri of information whereas the effect on income smoothing indicator asimetri of information. Further market based financial reporting quality is represented by three indicators, namely the relevance of the value and timeliness of the Asimetri information has no effect while the indicator of conservatism has influence on the asimetri of information.

Directors’ Remuneration and Corporate Financial Reporting Quality: A Conceptual Discussion

2017 ◽  
Vol 23 (11) ◽  
pp. 10811-10814
Author(s):  
Nahariah Jaffar ◽  
Azleen Shabrina Mohd Nor ◽  
Zarehan Selamat ◽  
Norhazlin Ismail
Keyword(s):  
Financial Reporting ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Conceptual Discussion ◽  
Corporate Financial Reporting

scholarly journals Do Financial Reporting Quality and Corporate Governance Have Simultaneous Effect? Evidence from Indonesian Manufacturing Companies

2018 ◽  
Vol 9 (2) ◽  
pp. 168 ◽  
Author(s):  
Dianwicaksih Arieftiara ◽  
Sidharta Utama
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Board Size ◽  
Simultaneous Effect ◽  
Corporate Governance Mechanism

Financial reporting reflects transparency of the firm and if it could not explain the changes in shareholders’ value in a timely manner; shareholders need additional monitoring mechanism. This study aims to investigate the effect of financial statements’ quality on corporate governance mechanism and to examine the simultaneous effect between both. This study uses earnings timelines as a proxy of financial reporting’s quality; proportion of independent board and board size as proxies of corporate governance mechanism. Using Two Stage Linear Regression (TSLS) and samples consist of manufacturing companies listed on Indonesian Stock Exchange (IDX) in 2015, this study finds that earnings timelines have significant influence on board size; earnings timelines and proportion of independent board have the simultaneous effect; however, it fails to document the simultaneous effect of earnings timelines and ownership concentration. This study is the first that investigates the simultaneous effects of financial reporting quality and corporate governance.

scholarly journals The Effect of Financial Reporting Quality and Capital Structure on Investment Efficiency in Listed Manufacturing Companies

2020 ◽  
Vol 3 (1) ◽  
pp. 161
Author(s):  
Gusnario Pranata ◽  
Fury Khristianty Fitriyah
Keyword(s):  
Capital Structure ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Company Size ◽  
Investment Efficiency ◽  
Manufacturing Companies ◽  
Z Score ◽  
Operating Cash Flow

Investment is one of the activities of the company in order to achieve the objectives of the company, which is generally to make a profit. Companies are required to properly plan and use resources to achieve optimum investment and avoid inefficient conditions for investment (overinvestment and underinvestment). This research aims to determine the effect of financial reporting quality and capital structure on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange. The control variables used in this research are company age, operating cash flow ratio, company size, tangibility, and Altman Z-Score. Secondary data from manufacturing sector companies listed on the Indonesia Stock Exchange during the period 2013 to 2015 are used as the research sample. All variables were analyzed using multiple linear regression analysis. The result of this research indicates that with a 5 percent significance level, financial reporting quality and capital structure variables with company age, operating cash flow ratios, company size, tangibility, and Altman Z-Score as the control variables simultaneously and significantly affect investment efficiency while contributing to the effect of 30.3 percent. Partially, financial reporting quality has a positive and significant effect on investment efficiency, and capital structure has a significant effect on investment efficiency

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