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Factors influencing the quality of financial information: a systematic literature review
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| 1.2 MB | Adobe PDF |
Orientador(es)
Resumo(s)
Purpose:
This research seeks to identify the key factors influencing the quality of financial information within the context of globalisation and complex commercial transactions.
Motivation:
In today’s globalised environment, trust in financial information is crucial for maintaining market stability and efficiency. Understanding these influencing factors is paramount for sound decision-making by firm managers.
Design/Methodology/Approach:
A Systematic Literature Review methodology is employed. The investigation examines 50 articles from the SCOPUS and Web of Science databases to identify the key determinants affecting financial information quality.
Main findings:
The investigation identifies critical factors at firm, country and international levels. Firm-level factors include corporate governance practices, incentives for transparent disclosure and bank monitoring. Country-level influences stem from regulatory frameworks and firm-agent dynamics. Finally, international factors involve competition within capital markets and the degree of a firm’s internationalisation.
Practical implications:
The research provides key recommendations for both firm managers and regulatory bodies. Managers are advised to adopt transparent policies, implement rigorous audit processes and foster a culture of integrity and accuracy.
Additionally, strengthening regulatory bodies and supervisory entities is crucial for effectively monitoring financial practices and penalising misconduct.
Novelty/Contribution:
This research represents a pioneering effort to systematically synthesise factors affecting financial information quality. It provides a comprehensive framework for academics and practitioners, promoting sustainable economic growth and informed decision-making.
Descrição
Palavras-chave
Quality of financial information Financial statements Earnings management Corporate responsibility systematic literature review disclosure quality
Contexto Educativo
Citação
Editora
Licença CC
Sem licença CC