Comments on the Context-Specific Nature of Financial Reporting Quality

Iranian Journal of Accounting, Auditing and Finance

مقاله 3، دوره 2، شماره 4، زمستان 2018، صفحه 29-39   

نوع مقاله: Review article

شناسه دیجیتال (DOI): 10.22067/ijaaf.v4i1.88702

نویسنده

Reza Hesarzadeh^*

Associate Professor

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.

کلیدواژه‌ها

Financial reporting quality؛ context-specific nature؛ comment

مراجع