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Financial Reporting Quality Measurement - Approaches, Issues and Future Trends
U: Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business. / Načinović Braje, Ivana; Jaković, Božidar; Ferjanić Hodak, Danijela. (ur.). Faculty of Economics & Business University of Zagreb, 2021. str. 1-13. https://doi.org/10.22598/odyssey/2021.3
Aljinović Barać, Željana

Institucijski repozitorij: REFST

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Aljinović Barać, Ž. (2021). Financial Reporting Quality Measurement - Approaches, Issues and Future Trends. U I. Načinović Braje, (Ur.), B. Jaković, (Ur.), D. Ferjanić Hodak, (Ur.), Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business (str. 1-13). Faculty of Economics & Business University of Zagreb. doi: 10.22598/odyssey/2021.3

Aljinović Barać, Željana. "Financial Reporting Quality Measurement - Approaches, Issues and Future Trends." Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business, Ur. Ivana Načinović Braje, Ur. Božidar Jaković, Ur. Danijela. Ferjanić Hodak, Faculty of Economics & Business University of Zagreb, 2021, str. 1-13. https://urn.nsk.hr/urn:nbn:hr:124:742885

Aljinović Barać, Željana. "Financial Reporting Quality Measurement - Approaches, Issues and Future Trends." U Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business, 1-13. Faculty of Economics & Business University of Zagreb, 2021. Citirano 04.12.2024.. https://urn.nsk.hr/urn:nbn:hr:124:742885

Aljinović Barać, Ž. (2021) 'Financial Reporting Quality Measurement - Approaches, Issues and Future Trends', u Načinović Braje, I. (ur.), Jaković, B. (ur.), Ferjanić Hodak, D. (ur.), Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business, Faculty of Economics & Business University of Zagreb, str. 1-13. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:124:742885 (Datum pristupa: 04.12.2024.)

Aljinović Barać Ž. Financial Reporting Quality Measurement - Approaches, Issues and Future Trends. U: I. Načinović Braje, ur., B. Jaković, ur., D. Ferjanić Hodak, ur. Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business. Faculty of Economics & Business University of Zagreb; 2021. Str. 1-13. [pristupljeno 04.12.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:124:742885

Ž. Aljinović Barać, "Financial Reporting Quality Measurement - Approaches, Issues and Future Trends", Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business, I. Načinović Braje, B. Jaković i D. Ferjanić Hodak, Ur. Faculty of Economics & Business University of Zagreb, 2021. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:124:742885 [Citirano: 04.12.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:124:742885
Podaci o radu
Naslov (engleski)Financial Reporting Quality Measurement - Approaches, Issues and Future Trends
Naslov (engleski)Financial Reporting Quality Measurement -Approaches, Issues and Future Trends
AutorŽeljana Aljinović Barać
MBZ: 257621
UrednikIvana Načinović Braje
UrednikBožidar Jaković
UrednikDanijela. Ferjanić Hodak
Autorova ustanovaSveučilište u Splitu
Ekonomski fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Računovodstvo
Sažetak (engleski)
Different high-profile corporate scandals worldwide but also in Croatia have highlighted the crucial importance of credible, high-quality financial reporting system. The issue of financial reporting quality (FRQ) is an important part of the regulatory and supervisory infrastructure, as well as an activity of great public interest, so it arises a question of its adequate and reliable measurement. Higher quality of financial reporting brings the more significant benefits to investors and other financial statement users. As earnings are widely believed to be the single most important information item provided in financial statements, therefore FRQ is commonly approximated by earnings quality. Researchers developed a huge range of earnings quality metrics, such as accruals quality, persistence, volatility, conservatism, etc. but various releases and restatements from external resources are also used. The aim of this paper and its’ scientific contribution is two-folded: first, to present an extensive review of the most relevant FRQ measures, including their variations ; and second, to provide a list of their advantages and disadvantages. Moreover, the suitability of their application in Croatia as a case of a bank-oriented economy with an accounting macro-oriented system will be discussed.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Ostalo
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov zbornikaProceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business
Brojčani podacistr. 1-13
p-ISSN2671-132X
DOIhttps://doi.org/10.22598/odyssey/2021.3
URN:NBNurn:nbn:hr:124:742885
Datum objave publikacije2021
ProjektŠifra: IP-2020-02-9372
Naziv (hrvatski): Raščlamba determinanti kvalitete financijskog izvještavanja
Naziv (engleski): Disentangling Financial Reporting Quality
Kratica: DISFRQ
Voditelj: Željana Aljinović Barać
Pravna nadležnost: Hrvatska
Financijer: HRZZ
Linija financiranja: IP-2020-02-9372
SkupNaziv: 12th International Odyssey Conference on Economics and Business
Lokacija: Šibenik, Hrvatska
Datum početka: 2021-06-09
Datum završetka: 2021-06-12
Vrsta izlaganja: Predavanje
URL dokumentahttp://bib.irb.hr/1134226
Vrsta resursaTekst
IzdavačFaculty of Economics & Business University of Zagreb
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2021-12-14 17:51:20