Mandatory financial reporting processes and outcomes

Simple item page
dc.careerCiencias Administrativas y Contableses
dc.category.authorprincipalen_US
dc.contributor.authorPetrovick, Nikola
dc.contributor.correspondingPetrovick, Nikola
dc.countryEcuadores
dc.date.accessioned2023-11-04T21:32:06Z
dc.date.available2023-11-04T21:32:06Z
dc.date.issued2018-09
dc.dedication.authorTCes
dc.description.abstractIn an extension to the mandatory financial reporting literature, we consider compliance and applicability as intermediate stages in the disclosure decision process, and investigate to what extent these measures explain any variance in the quantity of disclosure. We use financial instruments disclosures as our empirical context because of the level of complexity and diversity of the mandatory requirements. We find that neither applicability nor compliance show statistically significant association with disclosure quantity. By contrast we find that a firm's financial instruments management programme is an important determinant of both applicability and quantity. Finally, we demonstrate the economic consequences of applicability, compliance and quantity through their association with audit fees. For companies that use financial instruments management programmes to a greater extent, audit fees are higher. In contrast, the quantity of financial instruments disclosures appears to reduce audit fees.en_US
dc.facultyCiencias Administrativas y Contableses
dc.id.author1754642740
dc.id.type1
dc.identifier.doihttps://doi.org/10.1016/j.intacc.2018.08.001
dc.identifier.issn0020-7063
dc.identifier.issn1094-4060
dc.identifier.urihttps://repositorio.puce.edu.ec/handle/123456789/4968
dc.identifier.urihttps://www.sciencedirect.com/science/article/abs/pii/S0020706318302589
dc.indexed.databaseScimago Journal Rankes
dc.language.isoen
dc.list.authorsBamber, M., McMeeking, K., & Petrovic, N.
dc.magazine.pageRange227-245
dc.magazine.titleThe International Journal of Accountingen_US
dc.magazine.volumeChapter53(3)
dc.rightsOpenAccessen
dc.statepublisheden_US
dc.subjectContabilidades
dc.subjectEstados financieroses
dc.subjectInformación contablees
dc.subjectInformes de auditoríaes
dc.subjectContabilidad
dc.subjectEstados financieros
dc.subjectInformación contable
dc.subjectInformes de auditoría
dc.titleMandatory financial reporting processes and outcomesen_US
Files
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Plain Text
Description:
Download
Collections
Artículos en revistas científicas indexadas (Journals)