Transparency and Disclosure Regulations—A Valuable Component of Improving Corporate Governance Practice in Transition Economies

Duh, Mojca; Djokic, Danila

doi:10.1007/978-3-030-46095-2_8

Cited by 3 publications

(2 citation statements)

References 37 publications

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“…Firms need to conduct analysis which offers additional benefits and can impact their financial reporting quality. Corporate social responsibility decreases the issues faced by an agency [40]. Corporate social responsibility is used by firms who aim to fulfil their moral and social needs, and it can prevent any conflict of interest between the shareholders, stakeholders, and managers [41].…”

Section: The Moderating Effect Of Corporate Social Responsibilitymentioning

confidence: 99%

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

et al. 2022

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The banking sector is reflected as an essential element in the structure of any economy that leads to the growth of financial capacity for various individuals, organizations, businesses, and countries worldwide. Accounting activities are shown in the financial reports of banks, while the relevant literature has found that creative accounting highly impacts the quality of financial reporting. However, previous studies indicated the limited impacts of creative accounting determinants on the quality of financial reporting, whereas the phenomenon of financial reporting quality is still on the track of generating renewed research interests. The present research investigated the implications of corporate social responsibility on enhancing the impacts of the determinants of creative accounting and the quality of financial reporting in the context of commercial banks. A deductive research approach driven by a survey questionnaire was used as the research methodology to attain the objectives. Accordingly, purposive sampling was used to collect responses from 364 employees of Iraqi commercial banks (with a response rate of 72.8%). The data were analyzed statistically using the SPSS v.25 and AMOS v.24 software. The results show significant impacts of corporate social responsibility in moderating the relationship between the determinants of creative accounting and financial reporting quality of banks towards competitive advantages.

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Section: The Moderating Effect Of Corporate Social Responsibilitymentioning

confidence: 99%

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

et al. 2022

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“…This term defines what type of information is disclosed and what information can be used by an organisation for implementing the ethical practices to which the organisation is committed. Some researchers have argued that the explicit ethical designs that describe how the ethical principles were embedded in the development of the software designs represent vital information which is disclosed by organisations in support of their ethical status [59].…”

Section: The Integration Of Transparency and Disclosurementioning

confidence: 99%

Creative Accounting Determination and Financial Reporting Quality: The Integration of Transparency and Disclosure

Hussin

Haddad

Almubaydeen

et al. 2022

Journal of Open Innovation: Technology, Market, and Complexity

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The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research method driven by a survey questionnaire is used to examine the proposed hypotheses and attain the designed objectives. The analysed data provide a theoretical conceptualisation and practical validation for the integration of the moderator in the relationship between creative accounting determinants and financial reporting quality in banks, with significant advantages. Furthermore, the present research findings show that the degree of impact for creative accounting determinants is linked to the aspects of transparency and disclosure. Lastly, the results present concurrent evidence of the flexibility of creative accounting determinants with implications for transparency and disclosure and financial reporting quality.

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The impact of IT governance and administrative information quality on decision-making in the banking sector

Alaqla

2023

CGOBR

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This study aims to investigate the impact of the relationship between information technology (IT) governance and administrative information quality on decision-making in the banking industry. The study is motivated by the increasing importance of IT in the banking sector and the need to ensure the quality and reliability of administrative information. The study uses a quantitative research design, and the data was collected from 197 respondents working in different Saudi Arabian banks. This study’s findings indicate a significant positive relationship between IT governance and administrative information quality in the banking industry. Furthermore, the study found that administrative information quality significantly impacts decision-making in the banking industry. The study concludes that effective IT governance and the provision of high-quality administrative information are critical factors in improving decision-making in the banking industry. Overall, this study provides valuable insights into the importance of IT governance and administrative information quality in the banking industry and how they can contribute to improved decision-making processes. The findings of this study have implications for banks and their management in terms of developing effective IT governance practices and improving the quality of administrative information.

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Transparency and Disclosure Regulations—A Valuable Component of Improving Corporate Governance Practice in Transition Economies

Cited by 3 publications

References 37 publications

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

Creative Accounting Determination and Financial Reporting Quality: The Integration of Transparency and Disclosure

The impact of IT governance and administrative information quality on decision-making in the banking sector

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