Title :
Notice of Retraction
How to measure financial reporting quality internationally?
Author :
Chen, Huifa ; Jiang, Yihong ; Tang, Qingliang ; Lin, Zhijun
Author_Institution :
School of Economics & Management, Shanghai Maritime University, Shanghai, China
Abstract :
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
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.
Keywords :
Australia; Companies; Economics; Electronic mail; Finance; Indexes; Standards; audit quality; earnings management; financial reporting quality index; globalized financial markets; international accounting;
Conference_Titel :
E -Business and E -Government (ICEE), 2011 International Conference on
Conference_Location :
Shanghai, China
Print_ISBN :
978-1-4244-8691-5
DOI :
10.1109/ICEBEG.2011.5882149
