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

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Aljinović Barać, Ž. (2021). Financial Reporting Quality Measurement - Approaches, Issues and Future Trends. In I. Načinović Braje, (Ed.), B. Jaković, (Ed.), D. Ferjanić Hodak, (Ed.), Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business (pp. 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, edited by Ivana Načinović Braje, edited by Božidar Jaković, edited by Danijela. Ferjanić Hodak, Faculty of Economics & Business University of Zagreb, 2021, pp. 1-13. https://urn.nsk.hr/urn:nbn:hr:124:742885

Aljinović Barać, Željana. "Financial Reporting Quality Measurement - Approaches, Issues and Future Trends." In Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business, 1-13. Faculty of Economics & Business University of Zagreb, 2021. Accessed 2024 April 17. https://urn.nsk.hr/urn:nbn:hr:124:742885

Aljinović Barać, Ž. (2021) 'Financial Reporting Quality Measurement - Approaches, Issues and Future Trends', in Načinović Braje, I. (ed.), Jaković, B. (ed.), Ferjanić Hodak, D. (ed.), Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business, Faculty of Economics & Business University of Zagreb, pp. 1-13. Available at: https://urn.nsk.hr/urn:nbn:hr:124:742885 (Accessed 17 April 2024)

Aljinović Barać Ž. Financial Reporting Quality Measurement - Approaches, Issues and Future Trends. In: I. Načinović Braje, ed., B. Jaković, ed., D. Ferjanić Hodak, ed. Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business. Faculty of Economics & Business University of Zagreb; 2021. Pp. 1-13. [cited 2024 April 17] Available at: 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 and D. Ferjanić Hodak, Eds. Faculty of Economics & Business University of Zagreb, 2021. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:124:742885 [Accessed: 17 April 2024]

Metadata
Title (english)Financial Reporting Quality Measurement - Approaches, Issues and Future Trends
Title (english)Financial Reporting Quality Measurement -Approaches, Issues and Future Trends
AuthorŽeljana Aljinović Barać
MBZ: 257621
EditorIvana Načinović Braje
EditorBožidar Jaković
EditorDanijela. Ferjanić Hodak
Author's institutionUniversity of Split
Faculty of economics Split
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract (english)
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.
Keywords (english)
Languageenglish
Publication typeScientific paper - Other
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Publication titleProceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business
Numberingpp. 1-13
p-ISSN2671-132X
DOIhttps://doi.org/10.22598/odyssey/2021.3
URN:NBNurn:nbn:hr:124:742885
Publication2021
ProjectNumber: IP-2020-02-9372
Title (croatian): Raščlamba determinanti kvalitete financijskog izvještavanja
Title (english): Disentangling Financial Reporting Quality
Acronym: DISFRQ
Leader: Željana Aljinović Barać
Jurisdiction: Croatia
Funding stream: IP-2020-02-9372
ConferenceTitle: 12th International Odyssey Conference on Economics and Business
Location: Šibenik, Croatia
Start date: 2021-06-09
End date: 2021-06-12
Assembly type: Lecture
Document URLhttp://bib.irb.hr/1134226
Type of resourceText
PublisherFaculty of Economics & Business University of Zagreb
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-12-14 17:51:20