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Factors influencing the quality of financial information: a systematic literature review

2024-07-15Journal article Restricted access
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dc.contributor.authorLandu, Masidivinga
dc.contributor.authorMota, Jorge H.
dc.contributor.authorMoreira, Antonio
dc.contributor.authorBandeira, Ana Maria
dc.date.accessioned2026-01-20T11:00:48Z
dc.date.available2026-01-20T11:00:48Z
dc.date.issued2024-07-15en_US
dc.date.updated2026-01-16T17:13:28Z
dc.description.abstractPurpose: 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.eng
dc.description.versioninfo:eu-repo/semantics/publishedVersion
dc.identifier.doi10.1080/10291954.2024.2366169en_US
dc.identifier.issn1029-1954en_US
dc.identifier.issn2376-3981en_US
dc.identifier.slugcv-prod-4458092
dc.identifier.urihttp://hdl.handle.net/10400.2/20987
dc.language.isoeng
dc.peerreviewedyes
dc.rights.uriN/A
dc.subjectQuality of financial information
dc.subjectFinancial statements
dc.subjectEarnings management
dc.subjectCorporate responsibility
dc.subjectsystematic literature review
dc.subjectdisclosure quality
dc.titleFactors influencing the quality of financial information: a systematic literature revieweng
dc.typejournal article
dspace.entity.typePublication
oaire.citation.endPage28
oaire.citation.startPage1
oaire.citation.titleSouth African Journal of Accounting Researchen_US
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameMoreira
person.givenNameAntonio
person.identifier.orcid0000-0002-6613-8796
rcaap.cv.cienciaid541F-5442-5666 | António Carrizo Moreira
rcaap.rightsrestrictedAccessen_US
relation.isAuthorOfPublication51ad303d-335c-4e2f-bae3-fffffef2e2f5
relation.isAuthorOfPublication.latestForDiscovery51ad303d-335c-4e2f-bae3-fffffef2e2f5

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