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- Title
IŞLETMESEL RAPORLAMA.
- Authors
GÜREL, EYMEN; DURAK, GÜROL
- Abstract
High quality financial reporting is the fundamental need of a healty and strong economy. Thus, questioning the quality of either complete set of or only selected items/groups in financial statements attracts great attention of researchers. However, there is also an intensive research on factors affecting financial reporting quality next to determining the quality level. In this study also, aims at explaining the characteristics of companies which may affect their financial reporting quality. The literature review shows that "firm size", "capital structure", "ownership structure", "characteristics of management", "audit firm preference", "importance given to corporate governance", "having foreign partners", etc. have important effects on the financial reporting (especially IFRS) related decisions of companies.
- Publication
Financial Analysis / Mali Cozum Dergisi, 2014, Vol 24, Issue 122, p45
- ISSN
1303-5444
- Publication type
Article