Classification and description of the influence factors on financial reporting quality
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 12, Issue
Abstract
The article is devoted to the definition and generalization of the main influence factors on financial reporting quality. The author substantiates the necessity to classify the factors in order to build the basis for assessment of financial reporting quality in three areas: by the areas of influence, by the supervision subjects, by the entity's internal organizational factors.
Authors and Affiliations
Maria Vasylivna Kucheriava
Keywords
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