From enforcement to financial reporting controls (FRCs): a country-level composite indicator
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DOI: 10.1007/s10997-020-09518-w
Abstract: This paper proposes a broad measure of the country-level intensity of the main monitoring activities that are likely to affect financial reporting quality. The overall indicator (FRC) is a composite indicator combining three components, which… read more here.
Keywords: country level; indicator; reporting controls; financial reporting ... See more keywords