عنوان : ( Comments on the Context-Specific Nature of Financial Reporting Quality )
نویسندگان: رضا حصارزاده ,
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چکیده
Some conceptual studies believe that the nature of financial reporting quality (FRQ) is inherently context-specific, i.e., FRQ is defined only in the context of a specific decision made by a specific decision maker, and it alone is meaningless. This article discusses how conditioning the FRQ on a specific context is not based on a well-built concept and may lead to problematic and misleading conclusions.
کلمات کلیدی
, Financial reporting quality context, specific nature comment
@article{paperid:1082552,
author = {حصارزاده, رضا},
title = {Comments on the Context-Specific Nature of Financial Reporting Quality},
journal = {Iranian Journal of Accounting, Auditing and Finance},
year = {2018},
volume = {2},
number = {4},
month = {October},
issn = {2588-6142},
pages = {29--39},
numpages = {10},
keywords = {Financial reporting quality context-specific nature comment},
}
%0 Journal Article
%T Comments on the Context-Specific Nature of Financial Reporting Quality
%A حصارزاده, رضا
%J Iranian Journal of Accounting, Auditing and Finance
%@ 2588-6142
%D 2018
