Opening the "Black Box": How Internal Reporting Systems Contribute to the Quality of Financial Disclosure

Using indexes, the financial information disclosure quality is measured and analyzed through the internal reporting information of the firms. It is expected that financial disclosure quality is dependent on internal reporting quality. Complex interactions between internal reporting and financial disclosure are revealed, which leads to the identification of a typology of practices. Link to the article

CAVELIUS, F. (2011). Opening the "Black Box": How Internal Reporting Systems Contribute to the Quality of Financial Disclosure. Journal of Applied Accounting Research, 12(3), pp. 187-211.

Keywords : #Communication-financière, #Diffusion-publique-et-privée, #Indices, #Qualité-de-l'information, #Reporting