Can you provide me with any information or source regarding how to measure the quality of financial reporting?
You can use value relevance of accounting information. That is, how accounting information produced in the annual report of a firm is able to influence stock prices in the capital market. in this regard, you can employ models such as the Ohlson (1995) price model.
Measuring the quality of financial reporting depends on many scenarios. However, I suggest you focus on theories such as stakeholder theory, agency theory, and signaling approach first. Then link these theories to corporate governance mechanisms and disclosures such as CSR and voluntary disclosures to measure the quality of financial reporting.
A good quality reporting system should convey verifiable facts using apt communication skills.To verify facts standards must be set.Standard setting is integrative of model attributes of outcomes .
https://www.cfainstitute.org/en/membership/professional-development/refresher-readings/evaluating-quality-financial-reports
five principal measurement bases: • historical cost; • value to the business (also known as deprival value or current cost); • fair value; • realisable value; and • value in use.
https://www.icaew.com › ifbm-reports
Measurement in financial reporting - ICAEW
the determinants of financial reporting quality to comprise corporate governance, firm size, board size, firm growth opportunities, and institutional ownership.
https://www.proquest.com › docview
Determinants of Financial Reporting Quality in - ProQuest
https://www.researchgate.net/publication/254877109_Quality_of_financial_reporting_measuring_qualitative_characteristics,kindly check this link.
Sanaa Ahmed Yassin Thank you for asking this question, I'm currently undertaking a research requiring this.
Dear Sanaa Ahmed Yassin . See the following useful RG link: Article Quality of financial reporting : measuring qualitative characteristics
Kindly see also the following useful links: https://www.emerald.com/insight/content/doi/10.1108/JFRA-09-2014-0073/full/html
https://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-better-markets/ifbm-reports/measurement-in-financial-reporting.ashx
Also check please the following useful links: https://researchdirect.westernsydney.edu.au/islandora/object/uws:7665
https://ir.canterbury.ac.nz/handle/10092/101683
The following RG link is also very useful: Article Measurement of Financial Reporting Quality Based on IFRS Con...
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