Title of article
Comments on the Context-Specific Nature of Financial Reporting Quality
Author/Authors
Hesarzadeh, Reza Faculty of Economics and Business Administration - Ferdowsi University of Mashhad - Mashhad, Iran
Pages
11
From page
29
To page
39
Abstract
Some conceptual studies believe that the nature of financial reporting quality (FRQ) is inherently context-specific, i.e., FRQ is defined only in the context of a specific decision made by a specific decision-maker, and it alone is meaningless. This article discusses how conditioning the FRQ on a specific context is not based on a well-built concept and may lead to problematic and misleading conclusions.
Keywords
comment , context-specific nature , financial reporting quality
Journal title
Iranian Journal of Accounting, Auditing and Finance (IJAAF)
Serial Year
2018
Record number
2623391
Link To Document