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About 55-Article Text-86-1-10-20210201
This document summarizes an empirical study that examines the relationship between managerial accounting discretion, inherent factors, and the quality of financial reporting. The study uses secondary data from Indonesian companies from 2012 to 2016 to analyze how managerial accounting policies and inherent factors impact financial reporting quality. The results found that managerial accounting policies had a significant negative effect, while inherent factors had a positive but not significant effect on financial reporting quality.
Detailed Information
| Author: | ['Siti Maryani'] |
|---|---|
| Publication Year: | 2022 |
| Pages: | 15 |
| Language: | English |
| Format: | |
| Price: | FREE |
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