RETRACTED ARTICLE: How to measure financial reporting quality internationally?

Huifa Chen*, Yihong Jiang, Qingliang Tang, Zhijun LIN

*Corresponding author for this work

Research output: Chapter in book/report/conference proceedingChapterpeer-review

Abstract

This article develops an index to measure financial reporting quality at country level, i.e., financial reporting quality index. This index is applied in eight Asian-Pacific countries for year 2004 and 2005. The results suggest that Australia and New Zealand are among the best financial reporting quality countries in this area. Further analysis shows that financial reporting quality in the group as a whole was stable during the two years time period.

Original languageEnglish
Title of host publication2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings
PublisherIEEE Computer Society
Pages3271-3274
Number of pages4
ISBN (Print)9781424486946
DOIs
Publication statusPublished - 2011

Publication series

Name2011 International Conference on E-Business and E-Government, ICEE2011 - Proceedings

Scopus Subject Areas

  • Business and International Management

User-Defined Keywords

  • audit quality
  • earnings management
  • financial reporting quality index
  • globalized financial markets
  • international accounting

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