Popular Financial Reports as Fiscal Transparency Mechanisms: An Assessment Using the Fiscal Transparency Index for the Citizen User
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DOI: 10.1080/01900692.2016.1186175
Abstract: ABSTRACT Popular financial reports (PFRs) are intended to increase transparency by providing financial information to a non-technical, citizen audience. We examine the extent to which PFRs are meeting the goal of transparency by developing a… read more here.
Keywords: financial reports; fiscal transparency; index citizen; popular financial ... See more keywords
Using sentiment analysis to study the relationship between subjective expression in financial reports and company performance
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DOI: 10.3389/fpsyg.2022.949881
Abstract: In recent years, with the development and progress of text information research, the disclosure of non-financial and qualitative information has often be found to have an incremental function. Financial reports, including financial statements and other… read more here.
Keywords: company performance; relationship; financial reports; subjective expression ... See more keywords
The Impact of IFRS 17 on the Development of Accounting Measurement and Disclosure, in Addition to Improving the Quality of Financial Reports, Considering Compliance with the Requirements of IFRS 4—Jordanian Insurance Companies-Field Study
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DOI: 10.3390/su15118612
Abstract: The research examines the impact of applying the IFRS 17 International Financial Reporting Standard on the development of accounting measurement and disclosure to improve the quality of financial reports when considering compliance with the requirements… read more here.
Keywords: quality financial; financial reports; financial reporting; standard ... See more keywords