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- W2145890281 abstract "The primary objective of this paper is to analyze the significant impact factors of accounting disclosure quality in capital markets and try to ascertain what lessons can be learned from the past for future developments. This paper first reviewed related existing literature about accounting disclosure quality. Second, some financial fraud and corporate collapses illustrated the mismatch between current situation and expectation. Structural impacts factors system were built in particular while having spread out six impact factors including external auditing, adoption of International Financial Reporting Standards, legal regulation, internal governance, voluntary disclosure and share price. Finally, conclusion is that adoption of International Financial Reporting Standards and voluntary disclosure are more significant impact factors than others. Furthermore, considering adoption of Sarbanes-Oxley Act will certainly influence accounting disclosure quality." @default.
- W2145890281 created "2016-06-24" @default.
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- W2145890281 date "2011-01-01" @default.
- W2145890281 modified "2023-09-27" @default.
- W2145890281 title "Analysis of accounting disclosure quality in capital markets: Current situation and impact factors" @default.
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- W2145890281 doi "https://doi.org/10.1109/msie.2011.5707504" @default.
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