Qualitative characteristics of financial reporting

Qualitative characteristics of financial reporting

This empirical study evaluates the views and perceptions of external users about selected qualitative characteristics of corporate financial reports in Bangladesh.The selected qualitative characteristics were predictive value, feedback value, timeliness, verifiability, representational faithfulness...

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Bibliographic Details
Main Authors: Hasan, Md. Shamimul, Abdullah, Shamsul Nahar, Hossain, Syed Zabid Hossain
Format: Article
Language:English
Published: Institute of Chartered Accountant of Pakistan (ICAP) 2014
Subjects:
HF5601 Accounting
Online Access:https://repo.uum.edu.my/id/eprint/12574/1/Qulait.pdf

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