ABSTRACT Adopting Systematic Literature Network Analysis (SLNA), this paper reviews the
existing literature on the quality of company reports, defined as both voluntary and …

In terms of economic globalization and digitalization, the enterprise's financial reporting is a
communication channel for transferring accounting information to stakeholders. The full and …

Company stakeholders must have reliable and accurate information about the companies
falling into their sphere of interest. In Hungary, one of the key sources of information for …

What are the elements of financial statement making for MSMEs of rice farmers groups?
Statement of Financial Accounting Concepts (SFAC) number 6 states that the elements of …

The study aims at reviewing a synthesis of disclosure, transparency, and International
Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for …

Laporan keuangan merupakan elemen penting bagi kelangsungan hidup suatu entitas.
Laporan keuangan menjadi alat untuk menyajikan informasi keuangan. Informasi keuangan …

Penelitian ini bertujuan untuk mendesain model penyusunan laporan keuangan UMKM
produksi mebel. Penelitian menggunakan metode deskriptif kualitatif, pengumpulan data …

Accuracy and transparency of financial reporting are compromised under conditions of
crises and uncertainty. The disruption caused by Covid-19 presents a challenge to firms …

In Africa, the transparency quality of financial disclosures appears to rank below
expectations after several years of adopting IFRS. Some scholars advocate for the …

Accounting and reporting of intangible assets have been the subject of criticism for various
reasons and are among the most contentious issues of debate for the past three decades. It …