Factors influencing the quality of financial information: a systematic literature review

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MetadadosDescriçãoIdioma
Autor(es): dc.creatorLandu, Masidivinga-
Autor(es): dc.creatorMota, Jorge H.-
Autor(es): dc.creatorMoreira, Antonio-
Autor(es): dc.creatorBandeira, Ana Maria-
Data de aceite: dc.date.accessioned2026-08-11T12:33:11Z-
Data de disponibilização: dc.date.available2026-08-11T12:33:11Z-
Data de envio: dc.date.issued2026-01-19-
Data de envio: dc.date.issued2026-01-19-
Data de envio: dc.date.issued2024-07-15-
Data de envio: dc.date.issued2026-01-15-
Fonte completa do material: dc.identifierhttp://hdl.handle.net/10400.2/20987-
Fonte: dc.identifier.urihttp://educapes.capes.gov.br/handle/10400.2/20987-
Descrição: dc.descriptionPurpose: This research seeks to identify the key factors influencing the quality of financial information within the context of globalisation and complex commercial transactions. Motivation: In today’s globalised environment, trust in financial information is crucial for maintaining market stability and efficiency. Understanding these influencing factors is paramount for sound decision-making by firm managers. Design/Methodology/Approach: A Systematic Literature Review methodology is employed. The investigation examines 50 articles from the SCOPUS and Web of Science databases to identify the key determinants affecting financial information quality. Main findings: The investigation identifies critical factors at firm, country and international levels. Firm-level factors include corporate governance practices, incentives for transparent disclosure and bank monitoring. Country-level influences stem from regulatory frameworks and firm-agent dynamics. Finally, international factors involve competition within capital markets and the degree of a firm’s internationalisation. Practical implications: The research provides key recommendations for both firm managers and regulatory bodies. Managers are advised to adopt transparent policies, implement rigorous audit processes and foster a culture of integrity and accuracy. Additionally, strengthening regulatory bodies and supervisory entities is crucial for effectively monitoring financial practices and penalising misconduct. Novelty/Contribution: This research represents a pioneering effort to systematically synthesise factors affecting financial information quality. It provides a comprehensive framework for academics and practitioners, promoting sustainable economic growth and informed decision-making.-
Descrição: dc.descriptioninfo:eu-repo/semantics/publishedVersion-
Formato: dc.formatapplication/pdf-
Idioma: dc.languageen-
Direitos: dc.rightsN/A-
Palavras-chave: dc.subjectQuality of financial information-
Palavras-chave: dc.subjectFinancial statements-
Palavras-chave: dc.subjectEarnings management-
Palavras-chave: dc.subjectCorporate responsibility-
Palavras-chave: dc.subjectsystematic literature review-
Palavras-chave: dc.subjectdisclosure quality-
Título: dc.titleFactors influencing the quality of financial information: a systematic literature review-
Aparece nas coleções:Repositório Aberto - Universidade Aberta (Portugal)

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