DETERMINANTS OF FINANCIAL REPORTING QUALITY FOR LISTED ENTITIES IN MACEDONIA: EVIDENCE FROM FAIR VALUE ACCOUNTING

Atanasko Atanasovski ()
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Atanasko Atanasovski: Ss Cyril & Methodius University, R. Macedonia

Journal Articles, 2013, 23-36

Abstract: This paper examines the degree and quality of disclosures of financial information related to fair value by Macedonian listed entities and associations with several corporate attributes. An unweighted disclosure index comprising 51 disclosed information in audited financial statements of 32 listed entities for 2010 was composed. The association between the disclosure index of each company and various corporate characteristics (size, industry, ownership concentration, type of auditor, internationalization, leverage etc) was examined through multiple regression analysis. It was concluded that the size of the listed company, type of engaged audit firm and the leverage of the company are associated with the degree and quality of disclosed information on fair value. The research also reveals areas of improvement for listed companies reporting of fair value information in financial statements.

Keywords: disclosures; fair value; financial reporting quality; company characteristics (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:cmk:journl:y:2013:p:23-36

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