tailieunhanh - Users’ perception of financial reporting quality in Ghana

This paper assesses the extent to which top and middle management perceive FRQ of companies in Ghana after the adoption of International Financial Reporting Standards (IFRS). Drawing from the literature, a five-dimension FRQ questionnaire was developed for the study. | http afr. Accounting and Finance Research Vol. 8 No. 3 2019 Users Perception of Financial Reporting Quality in Ghana Joseph Mbawuni PhD 1 University of Education Faculty of Business Education Winneba Ghana. Correspondence Joseph Mbawuni University of Education Winneba Faculty of Business Educaiton Kumasi-Ghana. Box 1277 Kumasi-Ghana. E-mail mbawuni@ Received August 5 2019 Accepted August 23 2019 Online Published August 24 2019 doi URL https Abstract This paper assesses the extent to which top and middle management perceive FRQ of companies in Ghana after the adoption of International Financial Reporting Standards IFRS . Drawing from the literature a five -dimension FRQ questionnaire was developed for the study. It was a cross-sectional survey that involved a sample of 500 respondents from top and middle level management across seven industries in Ghana. The findings indicate that generally top and middle management perceive the qualitative characteristics of FRQ of the Ghanaian companies to be very good. However Timeliness of FRQ in terms of publishing audited financial reports was the only poorly rated qualitative characteristic. Implications to accounting theory and practitioners are discussed. Moreover there were differences in respondents perception of FRQ according to their work background characteristics. It was found that top and middle management who were professional accountants were more critical in their assessment and therefore rated their perceived FRQ significantly lower than those who were non-accounting professionals. This study contributes to filling the void in FRQ literature regarding accounting information users assessment of FRQ in IFRS -compliant countries in Sub-Saharan Africa. Keywords IFRS adoption financial reporting accountants top management Ghana 1. Introduction Financial reporting is a system of communicating the outcome of operational activities of a corporate

• Kế toán - Kiểm toán
• IFRS adoption
• Financial reporting
• Top management
• International Financial Reporting Standards
• Sub Saharan Africa
• Financial reporting quality of Nigerian quoted firms under ifrs adoption
• Nigerian quoted firms under ifrs adoption
• Financial reporting quality
• The Nigeria Stock Exchange
• Average financial reporting quality
• Profitability and market capitalization
• Implementation of IFRS
• Problems of adoption
• Company related problems
• Investor’s related problems and government agency related problems
• Summary of dissertation
• International financial reporting standards adoption
• Vietnamese enterprises
• IFRS standards in Vietnamese enterprises
• Application of IFRS standards
• Ability of IFRS adoption
• Applicability of IFRS
• Stock exchange listed companies
• Planned behavior
• Listed nonfinancial enterprises
• Amortised cost
• Fair value through profit and loss
• Other comprehensive income
• IFRS convergence
• Indian accounting standards
• Adoption of IFRS
• Influence on Pakistan
• Fair financial statements
• Accounting records
• International Conference on Emerging Challenges
• International Financial Reporting Standards (IFRS)
• Value relevance
• Accounting information
• Wistar Rats Submitted
• Effects of Antidepressants
• Antidepressant
• Artery Graft Surgery
• Saphenous Vein
• Graft Disease – State
• Alteration in Endometrial
• Endometrial Remodeling
• Implantation Failure
• Endometrial Stem
• Cells and Endometriosis
• Recent Research Trends
• Principles based standards
• Rules based standards
• Earnings management
• Price efficiency
• Timely loss recognition
• Financial reporting standard
• Supply chain management
• Cross sectional research design
• Longitudinal research design
• Nigerian listed firms
• Accounting information among Nigerian listed firms
• Bank scope DataStreams
• Pre and Post IFRS adoption