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The Impact of the Adoption of Integr...

Daniilidou, Parthenopi,

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The Impact of the Adoption of Integrated Reporting Practices on Accounting Quality : Eurozone Evidence /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The Impact of the Adoption of Integrated Reporting Practices on Accounting Quality : Eurozone Evidence // Parthenopi Daniilidou.
作者:	Daniilidou, Parthenopi,
面頁冊數:	1 electronic resource (94 pages)
附註:	Source: Masters Abstracts International, Volume: 86-10.
Contained By:	Masters Abstracts International86-10.
標題:	Scandals. -
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=31974560
ISBN:	9798311949460

The Impact of the Adoption of Integrated Reporting Practices on Accounting Quality : Eurozone Evidence /
Daniilidou, Parthenopi,

The Impact of the Adoption of Integrated Reporting Practices on Accounting Quality : Eurozone Evidence /Parthenopi Daniilidou. - 1 electronic resource (94 pages)

Source: Masters Abstracts International, Volume: 86-10.

This dissertation studies the impact of the adoption of Integrated Reporting (IR) Practices on the Accounting Quality of Eurozone firms and uses three measurements including total accruals analysis and total skewness of cash flows measurement as well as earnings-cash flow correlation analysis. The analyzed study period extends from 2005 to 2023 with its results obtained through multiple regression analyses to determine IR adoption impacts on financial reporting quality. The analysis outcomes demonstrate that implementation of Integrated Reporting (IR) enhances both cash flow reporting conservatism as well as earnings-cash flows coherence. The obtained proxies demonstrate no meaningful connection to ESG performance metrics thus indicating sustainability practices generate minimal effects on accounting quality within this framework. Characteristics such as net income along with operating cash flows, leverage and profitability influence the development of accounting practices according to the dissertation findings. The present study adds empirical proof about IR's advantages to financial reporting transparency levels and reporting quality standards through its findings. Additional research must investigate sector-specific elements, long-term effects and different accounting quality assessment techniques in order to develop these findings.

English

ISBN: 9798311949460Subjects--Topical Terms:

3687962
Scandals.

The Impact of the Adoption of Integrated Reporting Practices on Accounting Quality : Eurozone Evidence /
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520 $a This dissertation studies the impact of the adoption of Integrated Reporting (IR) Practices on the Accounting Quality of Eurozone firms and uses three measurements including total accruals analysis and total skewness of cash flows measurement as well as earnings-cash flow correlation analysis. The analyzed study period extends from 2005 to 2023 with its results obtained through multiple regression analyses to determine IR adoption impacts on financial reporting quality. The analysis outcomes demonstrate that implementation of Integrated Reporting (IR) enhances both cash flow reporting conservatism as well as earnings-cash flows coherence. The obtained proxies demonstrate no meaningful connection to ESG performance metrics thus indicating sustainability practices generate minimal effects on accounting quality within this framework. Characteristics such as net income along with operating cash flows, leverage and profitability influence the development of accounting practices according to the dissertation findings. The present study adds empirical proof about IR's advantages to financial reporting transparency levels and reporting quality standards through its findings. Additional research must investigate sector-specific elements, long-term effects and different accounting quality assessment techniques in order to develop these findings.
520 $a Η παρούσα μελέτη εξετάζει την επίδραση της υιοθέτησης της Ενιαίας Έκθεσης (Integrated Reporting - IR) στην ποιότητα της λογιστικής σε επιχειρήσεις της Ευρωζώνης, εστιάζοντας σε τρεις διακριτούς δείκτες: τα συνολικά λογιστικά δεδουλευμένα (total accruals), την ασυμμετρία των ταμειακών ροών (total skewness of cash flows) και τη συσχέτιση μεταξύ κερδών και ταμειακών ροών. Χρησιμοποιώντας δεδομένα από το 2005 έως το 2023, η μελέτη εφαρμόζει πολλαπλά μοντέλα παλινδρόμησης για να αναλύσει την επίδραση της υιοθέτησης της Ενιαίας Έκθεσης στην ποιότητα των λογιστικών καταστάσεων. Τα αποτελέσματα δείχνουν ότι η υιοθέτηση της Ενιαίας Έκθεσης (IR) συνδέεται με την αύξηση της συντηρητικότητας στις ταμειακές ροές και τη βελτίωση της συσχέτισης μεταξύ κερδών και ταμειακών ροών. Ωστόσο, οι δείκτες ESG δεν παρουσιάζουν σημαντική συσχέτιση με τους εξεταζόμενους δείκτες, υποδηλώνοντας ότι οι πρακτικές βιωσιμότητας έχουν ελάχιστη επίδραση στην ποιότητα της λογιστικής πληροφόρησης. Τα ευρήματα αναδεικνύουν τον ρόλο χαρακτηριστικών, όπως τα καθαρά κέρδη, οι ταμειακές ροές, η μόχλευση και η κερδοφορία, στη διαμόρφωση λογιστικών πρακτικών. Η μελέτη συνεισφέρει στον ευρύτερο διάλογο για την Ενιαία Έκθεση, παρέχοντας εμπειρικές ενδείξεις για τα οφέλη της στη διαφάνεια και την ποιότητα της χρηματοοικονομικής πληροφόρησης. Μελλοντικές έρευνες θα πρέπει να εξετάσουν δυναμικές που αφορούν συγκεκριμένους κλάδους, μακροπρόθεσμες επιπτώσεις και εναλλακτικά μέτρα λογιστικής ποιότητας έτσι ώστε να επεκταθούν τα ευρήματα.
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