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The Impacts of Corporate Governance on Information Quality on Financial Statements

Wybrane pełne teksty z tego czasopisma
Identyfikatory
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
The core aim of this paper is studying corporate governance and information quality on financial statements, then summarize the results of last papers about the factors on the impacts of corporate governance on information quality on financial statements. Based on the content of these previous papers about this topic, this paper has identified the impact trend of each factor such as the characteristics of the board of directors (BOD), the audit committee (AC) on the quality of information on the financial statements. In addition, this paper also proposes further research involved in each factor. The content of this research expands the literature of the relevant research, and it is a useful reference for regulators and researchers.
Rocznik
Tom
Strony
289--294
Opis fizyczny
Bibliogr. 24 poz., il., tab.
Twórcy
  • Hanoi University of Industry Hanoi capital, Vietnam
  • Hanoi University of Industry Hanoi capital, Vietnam
  • Hanoi University of Industry Hanoi capital, Vietnam
  • Hanoi University of Industry Hanoi capital, Vietnam
  • Hanoi University of Industry Hanoi capital, Vietnam
Bibliografia
  • 1. Liu & Lu, Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective, Journal of Corporate Finance, Vol.13, 2007, pp.881-906
  • 2. Huang, K. T., Lee, Y. W., Wang, R. Y. Quality information and Knowledge, New Jersey: Prentice Hall, 2007, pp.281-311
  • 3. Gacheru, F.A.I.T.H. Effect of Financial Accounting Information Quality on Decision Making: a Survey of Public Benefit Organizations in Nairobi County, 2017, pp.811-825
  • 4. Xia, B. and Zhao, C., January. Empirical Research of the Relationship between Characteristics of Supervisory Board and Earnings Quality. In 2009 Second International Workshop on Knowledge Discovery and Data Mining, 2009, pp. 409-412.
  • 5. Roden, D.M., Cox, S.R. and Kim, J.Y. The fraud triangle as a predictor of corporate fraud. Academy of Accounting and Financial Studies Journal, 2016, 20(1), p.80.
  • 6. Hendra, G.I. Analysis of the Effect of Sharia Supervisory Board (SSB) Function on Earning Quality of Islamic Banks. Tazkia Islamic Finance and Business Review, 2016, 10(2).
  • 7. Well, Joseph T., Corporate fraud handbook: Prevention and Detection, Wiley, Hoboken, ISBN 9781118757260, 2013.
  • 8. Azar, N., Zakaria, Z. and Sulaiman, N.A. The Quality of Accounting Information: Relevance or Value- Relevance?.Asian Journal of Accounting Perspectives, 2019, 12(1), pp.1-21.
  • 9. Mulyani, S. and Arum, E.D.P. The influence of manager competency and internal control effectiveness toward accounting information quality. International Journal of Applied Business and Economic Research, 2016, 14(1), pp.181-190.
  • 10. Chen, H., Chen, J. Z., Lobo, G. J., & Wang, Y. Effects of audit quality on earnings management and cost of equity capital: Evidence from China. Contemporary Accounting Research, 2011, 28(3), 892-925.
  • 11. Maines, L.A. and Wahlen, J.M. The nature of accounting information reliability: Inferences from archival and experimental research. Accounting Horizons, 2006, 20(4), pp.399-425.
  • 12. García‐Meca, E. and Sánchez‐Ballesta, J.P. Corporate governance and earnings management: A meta‐analysis. Corporate governance: an international review, 2009, 17(5), pp.594-610.
  • 13. Bezemer, P.J., Peij, S.C., Maassen, G.F. and van Halder, H. The changing role of the supervisory board chairman: the case of the Netherlands (1997– 2007). Journal of Management & Governance, 2012, 16(1), pp.37-55.
  • 14. Healy, P.M. and Wahlen, J.M. A review of the earnings management literature and its implications for standard setting. Accounting horizons, 1999, 13(4), pp.365-383.
  • 15. Kahn, Beverly K., and Diane M. Strong. Product and Service Performance Model for Information Quality: An Update. IQ, 1998, 102-115.
  • 16. Cohen, D., and P. Zarowin. Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting & Economics 50 (1): 2–19 companies: A tunneling perspective, Journal of Corporate Finance, 2016, Vol.13, pp.881-906,
  • 17. Niu, F. F., Corporate governance and the quality of accounting earnings: a Canadian perspective. International Journal of Managerial Finance, 2006, 2(4), 302- 327.
  • 18. Panzer, L. and Müller, S. Earnings quality and gender diversity on German supervisory boards: an empirical analysis. Problems and perspectives in management, 2015, (13, Iss. 4), pp.9-18.
  • 19. Panzer, L. and Müller, S. Earnings quality and gender diversity on German supervisory boards: an empirical analysis. Problems and perspectives in management, 2015, (13, Iss. 4), pp.9-18.
  • 20. Alchian, A.A. and Demsetz, H. Production, information costs, and economic organization. The American economic review, 1972, 62(5), pp.777-795.
  • 21. Afify, H.A.E. Determinants of audit report lag. Journal of Applied Accounting Research, 2009, Vol. 10 No. 1, pp. 56-86.
  • 22. Vafeas, N. Board structure and the informativeness of earnings. Journal of Accounting and Public policy, 2000, 19(2), pp.139-160.
  • 23. Ran, G., Fang, Q., Luo, S. and Chan, K.C. Supervisory board characteristics and accounting information quality: Evidence from China. International Review of Economics & Finance, 2015, 37, pp.18-32.
  • 24. Bernardi, R.A. and Arnold Sr, D.F. An examination of moral development within public accounting by gender, staff level, and firm. Contemporary Accounting Research, 1997, 14(4), pp.653-668.
Uwagi
1. Preface
2. Session: International Conference on Research in Management and Technovation
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-ebad4874-3499-4284-8389-4de726f91136
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