It takes the average reader 3 hours and 59 minutes to read The Financial Reporting Quality of Public Companies by Katarzyna Mokrzycka-Kogut
Assuming a reading speed of 250 words per minute. Learn more
The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting principles, in order to create a uniform system, which may be adopted globally. This book explores the impact of cultural conditions on the financial reporting quality of public companies preparing financial statements according to International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). It discusses the main trends in the theory of capital and earnings in the economy. The book focuses on the relationship between the cultural dimensions under analysis, such as power distance, individualism/collectivism, masculinity/feminity, strong uncertainty/weak uncertainty, short/ long time orientation and indulgence/restraint, and the properties of the financial results; persistence, predictive value, accrual adjustments and earnings smoothing. It identifies the determinants - cultural conditions that have a statistically material impact, either positive or negative, on various attributes of the quality of the financial results of public companies. The book contains an up-to-date, in-depth description of the financial statements of public companies, across of variety of countries and sectors. The publication is addressed to researchers and students concerned with the functioning of capital markets and financial reporting quality and those who would like to expand their knowledge in the field of behavioural finance, as well as investors in capital markets.
The Financial Reporting Quality of Public Companies by Katarzyna Mokrzycka-Kogut is 235 pages long, and a total of 59,925 words.
This makes it 79% the length of the average book. It also has 73% more words than the average book.
The average oral reading speed is 183 words per minute. This means it takes 5 hours and 27 minutes to read The Financial Reporting Quality of Public Companies aloud.
The Financial Reporting Quality of Public Companies is suitable for students ages 12 and up.
Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.
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