Firma Yapısal Özelliklerinin Finansal Raporlama Kalitesi Üzerindeki Etkisi

Abdelkarim, N., Zuriqi, K. (2020). Corporate governance and earnings management: Evidence from listed firms at Palestine Exchange. Asian Economic and Financial Review, 10(2), 200.

Akpoviroro, K. S., Owotutu, S. O., Akanmu, P. M. (2024). Moderating effect of strategic factor on organizational performance. Management and Entrepreneurship: Trends of Development, 2(28), 20-39.

Al-Slehat, Z. A. F. (2020). Impact of financial leverage, size and assets structure on firm value: Evidence from industrial sector, Jordan. International Business Research, 13(1), 109-120.

Aljinović Barać, Ž., Bilić, M. (2021). The effects of company characteristics on financial reporting quality–the application of the ma learning technique. Ekonomski vjesnik: Review of Contemporary Entrepreneurship, Business, and Economic Issues, 34(1), 57-72.

Alsaeed, K. (2006). The association between firm‐specific characteristics and disclosure: The case of Saudi Arabia. Managerial Auditing Journal, 21(5), 476-496.

Alsultan, A., Hussainey, K. (2023). The moderating effect of corporate liquidity on the relationship between financial reporting quality and dividend policy: evidence from Saudi Arabia. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-05-2023-0247

Arabi, A. J., Ibrahim, M., Gurama, Z. Y. U. (2023). Firm characteristics and financial reporting quality of listed non-financial firms in Nigeria. International Journal of Intellectual Discourse, 6(3), 178-191.

Asegdew, K. (2016). Determinants of financial reporting quality: Evidence from large manufacturing share companies of Addis Ababa. Addis Ababa University.

Balios, D., Basiakos, I., Eriotis, N., Kotsilaras, P., Thalassinos, E. (2021). Factors Affecting the Quality of Financial Reporting after the Adoption of the New Greek Accounting Standards. International Journal of Finance, Insurance and Risk Management, 11(3), 3-26.

Barry, C. B., Brown, S. J. (1986). Limited information as a source of risk. The Journal of Portfolio Management, 12(2), 66-72.

Beatty, A., Weber, J. (2006). Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of accounting research, 44(2), 257-288.

Becker, C. L., DeFond, M. L., Jiambalvo, J., Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contemporary accounting research, 15(1), 1-24.

Beest, F. V., Braam, G. J. M., Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics. Extrernal Research Report.

Biddle, G. C., Hilary, G., Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency?. Journal of accounting and economics, 48(2-3), 112-131.

Bon, S. F., Hartoko, S. (2022). The effect of dividend policy, investment decision, leverage, profitability, and firm size on firm value. European Journal of Business and Management Research, 7(3), 7-13.

Bradshaw, M. T., Richardson, S. A., Sloan, R. G. (2001). Do analysts and auditors use information in accruals?. Journal of Accounting research, 39(1), 45-74.

Bushman, R. M., Smith, A. J. (2001). Financial accounting information and corporate governance. Journal of accounting and Economics, 32(1-3), 237-333.

Chalaki, P., Didar, H., Riahinezhad, M. (2012). Corporate governance attributes and financial reporting quality: Empirical evidence from Iran. International journal of business and social science, 3(15).

Cheryta, A. M., Moeljadi, M., Indrawati, N. K. (2018). Leverage, asymmetric information, firm value, and cash holdings in Indonesia. Jurnal Keuangan dan Perbankan, 22(1), 83-93.

Choi, T. H., Pae, J. (2011). Business ethics and financial reporting quality: Evidence from Korea. Journal of business ethics, 103, 403-427.

Collins, D. W., Pungaliya, R. S., Vijh, A. M. (2017). The effects of firm growth and model specification choices on tests of earnings management in quarterly settings. The accounting review, 92(2), 69-100.

Cruz, N. G. D., Takamatsu, R. T., Cordeiro, F. A. (2024). Narcissism and Earnings Management. Revista Brasileira de Gestão de Negócios, 26(2), e20230174.

Damodaran, A. (2014). Applied corporate finance. John Wiley & Sons.

Dechow, P. M., Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(1), 35-59.

Dechow, P. M., Ge, W. (2006). The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly. Review of Accounting studies, 11, 253-296.

Dechow, P. M., Sloan, R. G., Sweeney, A. P. (1995). Detecting earnings management. Accounting review, 193-225.

DeFond, M. L., Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. Journal of accounting and economics, 17(1-2), 145-176.

Dhaliwal, D. S., Spicer, B. H., Vickrey, D. (1979). The Quality of Disclosure and the Cost of Capital. Journal of Business Finance & Accounting, 6(2).

Dimitropoulos, P. E. (2022). Corporate social responsibility and earnings management in the EU: a panel data analysis approach. Social Responsibility Journal, 18(1), 68-84.

Djamil, N. (2023). Factors affecting the Quality of Financial Reports: A Value Relevance Based Analysis. Jurnal Rumpun Ilmu Ekonomi, 1(1), 1-11.

Egbunike, C. F., Okerekeoti, C. U. (2018). Macroeconomic factors, firm characteristics and financial performance: A study of selected quoted manufacturing firms in Nigeria. Asian Journal of Accounting Research, 3(2), 142-168.

Eleonóra, B., Denich, E., Ervin, D. (2022). Financial reports quality from the students perspective. Economics, 2, 220-231.

Falana, G. A., Igbekoyi, O. E., Oluwagbade, O. I. (2025). Firm Attributes and Financial Reporting Quality of Listed Multinational Firms in Nigeria.

Farouk, M. A., Magaji, I. G., Egga, K. A. (2019). Impact of characteristics of firm on quality of financial reporting of quoted industrial goods companies in Nigeria. Amity Journal of Corporate Governance, 4(2), 42-57.

Farrell, K. A., Hersch, P. L. (2005). Additions to corporate boards: The effect of gender. Journal of Corporate finance, 11(1-2), 85-106.

Francis, J., LaFond, R., Olsson, P., Schipper, K. (2005). The market pricing of accruals quality. Journal of accounting and economics, 39(2), 295-327.

Fu, R., Kraft, A., Zhang, H. (2012). Financial reporting frequency, information asymmetry, and the cost of equity. Journal of accounting and economics, 54(2-3), 132-149.

Gerged, A. M., Al-Haddad, L. M., Al-Hajri, M. O. (2020). Is earnings management associated with corporate environmental disclosure? Evidence from Kuwaiti listed firms. Accounting Research Journal, 33(1), 167-185.

Golmohammadi Shuraki, M., Pourheidari, O., Azizkhani, M. (2021). Accounting comparability, financial reporting quality and audit opinions: evidence from Iran. Asian Review of Accounting, 29(1), 42-60.

Gomariz, M. F. C., Ballesta, J. P. S. (2014). Financial reporting quality, debt maturity and investment efficiency. Journal of banking & finance, 40, 494-506.

Habib, A., Ranasinghe, D., Huang, H. J. (2018). A literature survey of financial reporting in private firms. Research in Accounting Regulation, 30(1), 31-37.

Healy, P. M., Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting horizons, 13(4), 365-383.

Hossain, M., Momin, M. A., Leo, S. (2012). Internet financial reporting and disclosure by listed companies: Further evidence from an emerging country. Corporate ownership & control, 9(4), 351-366.

Hwang, Y. D., Lin, Y. C., Lyu Jr, J. (2008). The performance evaluation of SCOR sourcing process—The case study of Taiwan's TFT-LCD industry. International journal of production economics, 115(2), 411-423.

Ibhagui, O. W., Olokoyo, F. O. (2018). Leverage and firm performance: New evidence on the role of firm size. The North American Journal of Economics and Finance, 45, 57-82.

Ishak, R., Amran, N. A., Abdul Manaf, K. B. (2018). Firm characteristics and financial reporting quality: The moderating role of Malaysian corporate governance index. The Journal of Social Sciences Research, (SPI6), 924-932.

Jensen, M. C., Meckling, W. H. (1976). Theory of the Firm. Managerial behavior, agency costs and ownership structure, Economics Social İnstitutions, 3(4), 305-360.

Kasznik, R. (1999). On the association between voluntary disclosure and earnings management. Journal of accounting research, 37(1), 57-81.

Kim, S. H., Udawatte, P., Yin, J. (2019). The effects of corporate social responsibility on real and accrual‐based earnings management: Evidence from China. Australian Accounting Review, 29(3), 580-594.

Kioko, N. P. (2013). The relationship between firm size and financial performance of commercial banks in Kenya (Doctoral dissertation, University of Nairobi).

Kothari, S. P., Leone, A. J., Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of accounting and economics, 39(1), 163-197.

La Porta, R., Lopez-de-Silanes, F., Shleifer, A., Vishny, R. W. (1998). Law and finance. Journal of political economy, 106(6), 1113-1155.

Lambert, R., Leuz, C., Verrecchia, R. E. (2007). Accounting information, disclosure, and the cost of capital. Journal of accounting research, 45(2), 385-420.

Li, Q., Wang, T. (2010). Financial reporting quality and corporate investment efficiency: Chinese experience. Nankai Business Review International, 1(2), 197-213.

Lourenço, I. C., Rathke, A., Santana, V., Branco, M. C. (2018). Corruption and earnings management in developed and emerging countries. Corporate Governance: The International Journal of Business in Society, 18(1), 35-51.

Lundholm, R., Van Winkle, M. (2006). Motives for disclosure and non-disclosure: a framework and review of the evidence. Accounting and Business Research, 36(sup1), 43-48.

Myers, S. C. (1984). Capital structure puzzle. https://www.nber.org/system/files/working_papers/w1393/w1393.pdf

Ngoc Hung, D., Thuy Van, V. T., Archer, L. (2023). Factors affecting the quality of financial statements from an audit point of view: A machine learning approach. Cogent Business & Management, 10(1), 2184225.

Nissim, D., Penman, S. H. (2001). Ratio analysis and equity valuation: From research to practice. Review of accounting studies, 6, 109-154.

Okwoma, A. (2024). Firm Characteristics and Financial Reporting Quality in Nigeria. Nigerian Journal of Management Sciences Vol, 25, 1b.

Owusu-Ansah, S. (1998). The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. The International Journal of Accounting, 33(5), 605-631.

Owotutu, S. O., Akpoviroro, K. S., Sodeinde, G. M. Efficacy of firm size and structure on organizational performance.

Palacios-Manzano, M., Gras-Gil, E., Santos-Jaen, J. M. (2021). Corporate social responsibility and its effect on earnings management: an empirical research on Spanish firms. Total Quality Management & Business Excellence, 32(7-8), 921-937.

Pástor, Ľ., Stambaugh, R. F. (2003). Liquidity risk and expected stock returns. Journal of Political economy, 111(3), 642-685.

Phornlaphatrachakorn, K., Kalasindhu, K. N. (2021). Digital accounting, financial reporting quality and digital transformation: evidence from Thai listed firms. Journal of Asian Finance, 8(8), 409-0419.

Putri, C. W. A., Indriani, M. (2019). Firm characteristics and financial reporting quality: a case of property and real estate companies listed in Indonesian stock exchange. Journal of Accounting Research, Organization and Economics, 2(3), 193-202.

Raffournier, B. (1995). The determinants of voluntary financial disclosure by Swiss listed companies. European accounting review, 4(2), 261-280.

Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of accounting and economics, 42(3), 335-370.

Soyemi, K. A., Olawale, L. S. (2019). Firm characteristics and financial reporting quality: evidence from non-financial firms in Nigeria. International Journal of Economics, Management and Accounting, 27(2), 445-472.

Suwaidan, M. S. (1997). Voluntary disclosure of accounting information: The case of Jordan (Doctoral dissertation, University of Aberdeen).

Tang, Q., Chen, H., Lin, Z. (2016). How to measure country-level financial reporting quality?. Journal of Financial Reporting and Accounting, 14(2), 230-265.

Tang, Q., Chen, H., Zhijun, L. (2008). Financial reporting quality and investor protection: a global investigation. Electronic copy available at: http://ssrn. com/abstract, 1290910, 3-50.

Thoopsamut, W., Jaikengkit. A., (2009). Audit Committee Characteristics, Audit Firm Size and Quarterly Earnings Management in Thailand." In Emerging Issues and Challenges in Business andEconomics: Selected Contributions from the 8th Global Conference, edited by Francesco Ciampi.Florence, Italy: Firenze University Press,

Tran, L. T. H. (2022). Reporting quality and financial leverage: Are qualitative characteristics or earnings quality more important? Evidence from an emerging bank-based economy. Research in International Business and Finance, 60, 101578.

Verdi, R. S. (2006). Financial reporting quality and investment efficiency. Doctoral Dissertation. University of Pennsylvania. Available at SSRN 930922.

Wallace, R. O., Naser, K. (1995). Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting and Public policy, 14(4), 311-368.

Watts, R. L., Zimmerman, J. L. (1978). Towards a positive theory of the determination of accounting standards. Accounting review, 112-134.

Watts, R. L., Zimmerman, J. L. (1986). Positive accounting theory.

Widiastari, P. A., Yasa, G. W. (2018). Effect of Profitability, Free Cash Flow, And Firm Size Firm Value. E-Journal of Accounting, Udayana University, 23, 966.

Zou, S., Stan, S. (1998). The determinants of export performance: a review of the empirical literature between 1987 and 1997. International marketing review, 15(5), 333-356.

Abdelkarim, N., Zuriqi, K. (2020). Corporate governance and earnings management: Evidence from listed firms at Palestine Exchange. Asian Economic and Financial Review, 10(2), 200.

Akpoviroro, K. S., Owotutu, S. O., Akanmu, P. M. (2024). Moderating effect of strategic factor on organizational performance. Management and Entrepreneurship: Trends of Development, 2(28), 20-39.

Al-Slehat, Z. A. F. (2020). Impact of financial leverage, size and assets structure on firm value: Evidence from industrial sector, Jordan. International Business Research, 13(1), 109-120.

Aljinović Barać, Ž., Bilić, M. (2021). The effects of company characteristics on financial reporting quality–the application of the ma learning technique. Ekonomski vjesnik: Review of Contemporary Entrepreneurship, Business, and Economic Issues, 34(1), 57-72.

Alsaeed, K. (2006). The association between firm‐specific characteristics and disclosure: The case of Saudi Arabia. Managerial Auditing Journal, 21(5), 476-496.

Alsultan, A., Hussainey, K. (2023). The moderating effect of corporate liquidity on the relationship between financial reporting quality and dividend policy: evidence from Saudi Arabia. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-05-2023-0247

Arabi, A. J., Ibrahim, M., Gurama, Z. Y. U. (2023). Firm characteristics and financial reporting quality of listed non-financial firms in Nigeria. International Journal of Intellectual Discourse, 6(3), 178-191.

Asegdew, K. (2016). Determinants of financial reporting quality: Evidence from large manufacturing share companies of Addis Ababa. Addis Ababa University.

Balios, D., Basiakos, I., Eriotis, N., Kotsilaras, P., Thalassinos, E. (2021). Factors Affecting the Quality of Financial Reporting after the Adoption of the New Greek Accounting Standards. International Journal of Finance, Insurance and Risk Management, 11(3), 3-26.

Barry, C. B., Brown, S. J. (1986). Limited information as a source of risk. The Journal of Portfolio Management, 12(2), 66-72.

Beatty, A., Weber, J. (2006). Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of accounting research, 44(2), 257-288.

Becker, C. L., DeFond, M. L., Jiambalvo, J., Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contemporary accounting research, 15(1), 1-24.

Beest, F. V., Braam, G. J. M., Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics. Extrernal Research Report.

Biddle, G. C., Hilary, G., Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency?. Journal of accounting and economics, 48(2-3), 112-131.

Bon, S. F., Hartoko, S. (2022). The effect of dividend policy, investment decision, leverage, profitability, and firm size on firm value. European Journal of Business and Management Research, 7(3), 7-13.

Bradshaw, M. T., Richardson, S. A., Sloan, R. G. (2001). Do analysts and auditors use information in accruals?. Journal of Accounting research, 39(1), 45-74.

Bushman, R. M., Smith, A. J. (2001). Financial accounting information and corporate governance. Journal of accounting and Economics, 32(1-3), 237-333.

Chalaki, P., Didar, H., Riahinezhad, M. (2012). Corporate governance attributes and financial reporting quality: Empirical evidence from Iran. International journal of business and social science, 3(15).

Cheryta, A. M., Moeljadi, M., Indrawati, N. K. (2018). Leverage, asymmetric information, firm value, and cash holdings in Indonesia. Jurnal Keuangan dan Perbankan, 22(1), 83-93.

Choi, T. H., Pae, J. (2011). Business ethics and financial reporting quality: Evidence from Korea. Journal of business ethics, 103, 403-427.

Collins, D. W., Pungaliya, R. S., Vijh, A. M. (2017). The effects of firm growth and model specification choices on tests of earnings management in quarterly settings. The accounting review, 92(2), 69-100.

Cruz, N. G. D., Takamatsu, R. T., Cordeiro, F. A. (2024). Narcissism and Earnings Management. Revista Brasileira de Gestão de Negócios, 26(2), e20230174.

Damodaran, A. (2014). Applied corporate finance. John Wiley & Sons.

Dechow, P. M., Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(1), 35-59.

Dechow, P. M., Ge, W. (2006). The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly. Review of Accounting studies, 11, 253-296.

Dechow, P. M., Sloan, R. G., Sweeney, A. P. (1995). Detecting earnings management. Accounting review, 193-225.

DeFond, M. L., Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. Journal of accounting and economics, 17(1-2), 145-176.

Dhaliwal, D. S., Spicer, B. H., Vickrey, D. (1979). The Quality of Disclosure and the Cost of Capital. Journal of Business Finance & Accounting, 6(2).

Dimitropoulos, P. E. (2022). Corporate social responsibility and earnings management in the EU: a panel data analysis approach. Social Responsibility Journal, 18(1), 68-84.

Djamil, N. (2023). Factors affecting the Quality of Financial Reports: A Value Relevance Based Analysis. Jurnal Rumpun Ilmu Ekonomi, 1(1), 1-11.

Egbunike, C. F., Okerekeoti, C. U. (2018). Macroeconomic factors, firm characteristics and financial performance: A study of selected quoted manufacturing firms in Nigeria. Asian Journal of Accounting Research, 3(2), 142-168.

Eleonóra, B., Denich, E., Ervin, D. (2022). Financial reports quality from the students perspective. Economics, 2, 220-231.

Falana, G. A., Igbekoyi, O. E., Oluwagbade, O. I. (2025). Firm Attributes and Financial Reporting Quality of Listed Multinational Firms in Nigeria.

Farouk, M. A., Magaji, I. G., Egga, K. A. (2019). Impact of characteristics of firm on quality of financial reporting of quoted industrial goods companies in Nigeria. Amity Journal of Corporate Governance, 4(2), 42-57.

Farrell, K. A., Hersch, P. L. (2005). Additions to corporate boards: The effect of gender. Journal of Corporate finance, 11(1-2), 85-106.

Francis, J., LaFond, R., Olsson, P., Schipper, K. (2005). The market pricing of accruals quality. Journal of accounting and economics, 39(2), 295-327.

Fu, R., Kraft, A., Zhang, H. (2012). Financial reporting frequency, information asymmetry, and the cost of equity. Journal of accounting and economics, 54(2-3), 132-149.

Gerged, A. M., Al-Haddad, L. M., Al-Hajri, M. O. (2020). Is earnings management associated with corporate environmental disclosure? Evidence from Kuwaiti listed firms. Accounting Research Journal, 33(1), 167-185.

Golmohammadi Shuraki, M., Pourheidari, O., Azizkhani, M. (2021). Accounting comparability, financial reporting quality and audit opinions: evidence from Iran. Asian Review of Accounting, 29(1), 42-60.

Gomariz, M. F. C., Ballesta, J. P. S. (2014). Financial reporting quality, debt maturity and investment efficiency. Journal of banking & finance, 40, 494-506.

Habib, A., Ranasinghe, D., Huang, H. J. (2018). A literature survey of financial reporting in private firms. Research in Accounting Regulation, 30(1), 31-37.

Healy, P. M., Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting horizons, 13(4), 365-383.

Hossain, M., Momin, M. A., Leo, S. (2012). Internet financial reporting and disclosure by listed companies: Further evidence from an emerging country. Corporate ownership & control, 9(4), 351-366.

Hwang, Y. D., Lin, Y. C., Lyu Jr, J. (2008). The performance evaluation of SCOR sourcing process—The case study of Taiwan's TFT-LCD industry. International journal of production economics, 115(2), 411-423.

Ibhagui, O. W., Olokoyo, F. O. (2018). Leverage and firm performance: New evidence on the role of firm size. The North American Journal of Economics and Finance, 45, 57-82.

Ishak, R., Amran, N. A., Abdul Manaf, K. B. (2018). Firm characteristics and financial reporting quality: The moderating role of Malaysian corporate governance index. The Journal of Social Sciences Research, (SPI6), 924-932.

Jensen, M. C., Meckling, W. H. (1976). Theory of the Firm. Managerial behavior, agency costs and ownership structure, Economics Social İnstitutions, 3(4), 305-360.

Kasznik, R. (1999). On the association between voluntary disclosure and earnings management. Journal of accounting research, 37(1), 57-81.

Kim, S. H., Udawatte, P., Yin, J. (2019). The effects of corporate social responsibility on real and accrual‐based earnings management: Evidence from China. Australian Accounting Review, 29(3), 580-594.

Kioko, N. P. (2013). The relationship between firm size and financial performance of commercial banks in Kenya (Doctoral dissertation, University of Nairobi).

Kothari, S. P., Leone, A. J., Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of accounting and economics, 39(1), 163-197.

La Porta, R., Lopez-de-Silanes, F., Shleifer, A., Vishny, R. W. (1998). Law and finance. Journal of political economy, 106(6), 1113-1155.

Lambert, R., Leuz, C., Verrecchia, R. E. (2007). Accounting information, disclosure, and the cost of capital. Journal of accounting research, 45(2), 385-420.

Li, Q., Wang, T. (2010). Financial reporting quality and corporate investment efficiency: Chinese experience. Nankai Business Review International, 1(2), 197-213.

Lourenço, I. C., Rathke, A., Santana, V., Branco, M. C. (2018). Corruption and earnings management in developed and emerging countries. Corporate Governance: The International Journal of Business in Society, 18(1), 35-51.

Lundholm, R., Van Winkle, M. (2006). Motives for disclosure and non-disclosure: a framework and review of the evidence. Accounting and Business Research, 36(sup1), 43-48.

Myers, S. C. (1984). Capital structure puzzle. https://www.nber.org/system/files/working_papers/w1393/w1393.pdf

Ngoc Hung, D., Thuy Van, V. T., Archer, L. (2023). Factors affecting the quality of financial statements from an audit point of view: A machine learning approach. Cogent Business & Management, 10(1), 2184225.

Nissim, D., Penman, S. H. (2001). Ratio analysis and equity valuation: From research to practice. Review of accounting studies, 6, 109-154.

Okwoma, A. (2024). Firm Characteristics and Financial Reporting Quality in Nigeria. Nigerian Journal of Management Sciences Vol, 25, 1b.

Owusu-Ansah, S. (1998). The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. The International Journal of Accounting, 33(5), 605-631.

Owotutu, S. O., Akpoviroro, K. S., Sodeinde, G. M. Efficacy of firm size and structure on organizational performance.

Palacios-Manzano, M., Gras-Gil, E., Santos-Jaen, J. M. (2021). Corporate social responsibility and its effect on earnings management: an empirical research on Spanish firms. Total Quality Management & Business Excellence, 32(7-8), 921-937.

Pástor, Ľ., Stambaugh, R. F. (2003). Liquidity risk and expected stock returns. Journal of Political economy, 111(3), 642-685.

Phornlaphatrachakorn, K., Kalasindhu, K. N. (2021). Digital accounting, financial reporting quality and digital transformation: evidence from Thai listed firms. Journal of Asian Finance, 8(8), 409-0419.

Putri, C. W. A., Indriani, M. (2019). Firm characteristics and financial reporting quality: a case of property and real estate companies listed in Indonesian stock exchange. Journal of Accounting Research, Organization and Economics, 2(3), 193-202.

Raffournier, B. (1995). The determinants of voluntary financial disclosure by Swiss listed companies. European accounting review, 4(2), 261-280.

Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of accounting and economics, 42(3), 335-370.

Soyemi, K. A., Olawale, L. S. (2019). Firm characteristics and financial reporting quality: evidence from non-financial firms in Nigeria. International Journal of Economics, Management and Accounting, 27(2), 445-472.

Suwaidan, M. S. (1997). Voluntary disclosure of accounting information: The case of Jordan (Doctoral dissertation, University of Aberdeen).

Tang, Q., Chen, H., Lin, Z. (2016). How to measure country-level financial reporting quality?. Journal of Financial Reporting and Accounting, 14(2), 230-265.

Tang, Q., Chen, H., Zhijun, L. (2008). Financial reporting quality and investor protection: a global investigation. Electronic copy available at: http://ssrn. com/abstract, 1290910, 3-50.

Thoopsamut, W., Jaikengkit. A., (2009). Audit Committee Characteristics, Audit Firm Size and Quarterly Earnings Management in Thailand." In Emerging Issues and Challenges in Business andEconomics: Selected Contributions from the 8th Global Conference, edited by Francesco Ciampi.Florence, Italy: Firenze University Press,

Tran, L. T. H. (2022). Reporting quality and financial leverage: Are qualitative characteristics or earnings quality more important? Evidence from an emerging bank-based economy. Research in International Business and Finance, 60, 101578.

Verdi, R. S. (2006). Financial reporting quality and investment efficiency. Doctoral Dissertation. University of Pennsylvania. Available at SSRN 930922.

Wallace, R. O., Naser, K. (1995). Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting and Public policy, 14(4), 311-368.

Watts, R. L., Zimmerman, J. L. (1978). Towards a positive theory of the determination of accounting standards. Accounting review, 112-134.

Watts, R. L., Zimmerman, J. L. (1986). Positive accounting theory.

Widiastari, P. A., Yasa, G. W. (2018). Effect of Profitability, Free Cash Flow, And Firm Size Firm Value. E-Journal of Accounting, Udayana University, 23, 966.

Zou, S., Stan, S. (1998). The determinants of export performance: a review of the empirical literature between 1987 and 1997. International marketing review, 15(5), 333-356.