publication . Article . 2013

Control of Bank Consolidated Financial Statements Quality

Margarita S. Ambarchyan;
Open Access Russian
  • Published: 01 Jan 2013 Journal: Evropejskij Issledovatelʹ (issn: 2219-8229, eissn: 2224-0136, Copyright policy)
  • Publisher: Academic Publishing House Researcher
Abstract
The author presents the multiple linear regression model of bank consolidated financial statements quality. The article considers six characteristics that can be used to estimate the level of bank consolidated financial statements quality. The multiple linear regression model was developed, using the results of point-based system of consolidated financial statements of thirty European bank and financial groups on the basis of the developed characteristics. The author offers to use the characteristic significance factor in the process of consolidated financial statements appraisal by points. The constructed regression model is checked on accuracy and statistical ...
Subjects
free text keywords: quality of consolidated financial statements, European bank and financial groups, multiple regression model, Social Sciences, H
Download from

1. Cohen D.A. Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality / D.A. Cohen //Asia-Pacific Journal of Accounting & Economics. 2008. №15. P. 69 -90.

2. Cohen D.A. Quality of Financial Reporting Choice: Determinants and Economic Consequences / D.A. Cohen [Электронный ресурс]. - Режим доступа: http://ssrn.com/abstract=422581 (дата обращения 07.02.2013).

3. Beest van F. Quality of Financial Reporting: measuring qualitative characteristics / F. van Beest, G. Braam, S. Boelens // NiCE Working Paper. 2009. P. 9-108.

4. Jonas G. Assessing Quality of Financial Reporting / G. Jonas, J. Blanchet // Accounting Horizons. 2000. №14(3). Р. 353-363.

5. Conceptual Framework for Financial Reporting [Электронный ресурс]. - Режим доступа: http://catalogue.pearsoned.co.uk/assets/hip/gb/hip_gb_ pearsonhighered/ samplechapter /KothariCh2.pdf (дата обращения: 07.02.2013).

Powered by OpenAIRE Open Research Graph
Any information missing or wrong?Report an Issue