Essays about: "Financial reporting quality FRQ"

Found 2 essays containing the words Financial reporting quality FRQ.

1. 1. Do public and private firms show different reporting behaviour? A study of financial reporting quality in a Swedish setting

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Marcus Litz; Jonas Henriksson; [2015]
   Keywords : financial reporting quality; earnings management; public versus private companies; opportunism; information demand;

   Abstract : Managers of companies have considerable influence over financial reports and may engage in earnings management, with lower financial reporting quality (FRQ) as a consequence. We provide a study of FRQ in Swedish public and private firms to identify if there exists differences between these groups' reporting behaviour, and if so, which characteristics that are indicative of such. READ MORE

3. 2. Reasons behind presumed low financial reporting quality (FRQ) in China

   University essay from Företagsekonomi

   Author : Henrik Edlund; [2012]
   Keywords : Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

   Abstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE