Although the disclosure of accounting estimates, provides more relevant information which can enhance the process of decision making by the users of financial statements, it would reduce users' confidence in financial reporting quality. So This research aims to examine the relationship between the disclosure of accounting estimates and the quality of financial reporting in listed companies, based on a sample of 40 companies, as well as testing the effect of firm size and audit firm size on that relationship. The results indicate that the disclosure of accounting estimates negatively affect the quality of financial reports, also points to the lack of a significant effect of firm size and audit firm size on that relationship.
Abas, A. A. A. (2017). The Effect of Disclosure of Accounting Estimates on the Quality of Financial Reporting (An Empirical Study). Journal of Alexandria University for Administrative Sciences, 54(1), 223-248. doi: 10.21608/acj.2017.44659
MLA
Ahmed Adel Ahmed Abas. "The Effect of Disclosure of Accounting Estimates on the Quality of Financial Reporting (An Empirical Study)", Journal of Alexandria University for Administrative Sciences, 54, 1, 2017, 223-248. doi: 10.21608/acj.2017.44659
HARVARD
Abas, A. A. A. (2017). 'The Effect of Disclosure of Accounting Estimates on the Quality of Financial Reporting (An Empirical Study)', Journal of Alexandria University for Administrative Sciences, 54(1), pp. 223-248. doi: 10.21608/acj.2017.44659
VANCOUVER
Abas, A. A. A. The Effect of Disclosure of Accounting Estimates on the Quality of Financial Reporting (An Empirical Study). Journal of Alexandria University for Administrative Sciences, 2017; 54(1): 223-248. doi: 10.21608/acj.2017.44659
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