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Book Cover
E-book
Author Mokrzycka-Kogut, Katarzyna

Title The Financial Reporting Quality of Public Companies The Cultural Dimension
Published Milton : Taylor & Francis Group, 2022

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Description 1 online resource (235 p.)
Series Routledge Studies in Accounting Ser
Routledge Studies in Accounting Ser
Contents Cover -- Half Title -- Series Information -- Title Page -- Copyright Page -- Table of Contents -- Figures -- Tables -- Important Acronyms/initialisms -- Introduction -- Notes -- 1 Earnings as a Measure of Economic Profit in the Theories of Economics and Finance and Accounting -- 1.1 Capital and Profit in Economic Theory -- 1.2 The Concept of Earnings and Their Measurement in Accounting Theory -- 1.3 The Significance and Application of Earnings in Theories of Economics and Finance -- Notes -- 2 The Concept and Measurement of Cultural Determinants in Economic Sciences
2.1 The Concept of Culture, Diversity, and Cultural Determinants -- 2.2 Quantitative Measurement of Cultural Determinants -- 2.3 Major Studies of Cultural Diversity in Economic Sciences -- Notes -- 3 Quality of Earnings as One of the Objectives of Financial Reporting of Public Companies -- 3.1 Qualitative Characteristics of Financial Statement Information -- 3.2 Attributes of Financial Information Quality -- 3.3 Capital Market Actors as Major Users of Reporting Information -- Notes -- 4 Measures of Earnings Quality in Accounting Theory and in Empirical Research in Accounting
4.1 Earnings Management -- 4.2 Earnings Predictability -- 4.3 Earnings Persistence -- 4.4 Decision Relevance of Earnings -- 4.5 Earnings Smoothing -- Notes -- 5 Analysis of the Impact of Cultural Determinants On the Quality of Earnings Illustrated With the Example of European ... -- 5.1 Purpose of the Study, Research Hypotheses, and Research Methodology -- 5.2 Study Sample Characteristics and Study Period -- 5.3 Study Results -- 5.4 Analysis of Results and an Economic Interpretation Thereof -- Notes -- 6 Conclusions -- Notes -- Bibliography -- Online Sources -- Legal Acts -- Name Index
Notes Description based upon print version of record
Subject Index
Subject Corporation reports -- Crpss-cultural studies
Corporations -- Accounting -- Cross-cultural studies
Financial statements -- Cross-cultural studies
Corporations -- Accounting
Financial statements
Genre/Form Cross-cultural studies
Form Electronic book
ISBN 9781000713213
1000713210