Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics
Despite the widespread use of financial reporting quality (FRQ) metrics, the literature provides little evidence regarding the prominence and causal relationships among them. The article provides empirical evidence on prioritizing FRQ metrics and examining the causal relationships among them. Throug...
Gespeichert in:
Veröffentlicht in: | Vision (New Delhi, India) India), 2020-09, Vol.24 (3), p.330-344 |
---|---|
Hauptverfasser: | , , |
Format: | Artikel |
Sprache: | eng |
Online-Zugang: | Volltext |
Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
container_end_page | 344 |
---|---|
container_issue | 3 |
container_start_page | 330 |
container_title | Vision (New Delhi, India) |
container_volume | 24 |
creator | Himanshu Singh, Jatinder P. Kumar, Ashwani |
description | Despite the widespread use of financial reporting quality (FRQ) metrics, the literature provides little evidence regarding the prominence and causal relationships among them. The article provides empirical evidence on prioritizing FRQ metrics and examining the causal relationships among them. Through extensive literature review and expert inputs, 12 FRQ metrics were finalized and analysed using the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method. India, a developing country, was selected for empirical study. Empirical results indicate that opinion in auditors’ report is the most prominent metric to examine FRQ, followed by value relevance in the context of fair value accounting. A formal scientific categorization of the metrics into cause and effect groups has also been attempted. The causal relationships among FRQ metrics and their relative prominence would help in interpreting empirical studies, which employ these metrics. The study suggests that the stakeholders can focus on prominent FRQ metrics to examine FRQ of the reporting entity before taking their decisions. |
doi_str_mv | 10.1177/0972262920925600 |
format | Article |
fullrecord | <record><control><sourceid>sage_cross</sourceid><recordid>TN_cdi_crossref_primary_10_1177_0972262920925600</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sage_id>10.1177_0972262920925600</sage_id><sourcerecordid>10.1177_0972262920925600</sourcerecordid><originalsourceid>FETCH-LOGICAL-c338t-814055887da6ecf0d2035bd56dc9244918da3a100c950cf182f56047e0ae64583</originalsourceid><addsrcrecordid>eNp1UFtLwzAYDaLgmHv3sX-g-uXWpI9jbCpMvKDPJU2TGemSkWQP89fbUkEQfDpwbnAOQtcYbjAW4hZqQUhFagI14RXAGZoRwuqSU2DnaDbK5ahfokVKrgUsJOMcVzNkn6ML0WX35fyuUL4r1imrtnfpYyRW6pjMRFtrdC5eTa-yC36QD6lY7sNg2jivvHaqH9RDiHkMvhxV7_KpeDQ5Op2u0IVVfTKLH5yj9836bXVfbp_uHlbLbakplbmUmAHnUopOVUZb6AhQ3na86nRNGKux7BRVGEDXHLTFkthhLhMGlKkYl3SOYOrVMaQUjW0O0e1VPDUYmvGq5u9VQ6SYIkYH79JvQFBaCSoHmKNysiS1M81nOEY_jPi_8ht4EHNr</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics</title><source>SAGE Complete A-Z List</source><creator>Himanshu ; Singh, Jatinder P. ; Kumar, Ashwani</creator><creatorcontrib>Himanshu ; Singh, Jatinder P. ; Kumar, Ashwani</creatorcontrib><description>Despite the widespread use of financial reporting quality (FRQ) metrics, the literature provides little evidence regarding the prominence and causal relationships among them. The article provides empirical evidence on prioritizing FRQ metrics and examining the causal relationships among them. Through extensive literature review and expert inputs, 12 FRQ metrics were finalized and analysed using the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method. India, a developing country, was selected for empirical study. Empirical results indicate that opinion in auditors’ report is the most prominent metric to examine FRQ, followed by value relevance in the context of fair value accounting. A formal scientific categorization of the metrics into cause and effect groups has also been attempted. The causal relationships among FRQ metrics and their relative prominence would help in interpreting empirical studies, which employ these metrics. The study suggests that the stakeholders can focus on prominent FRQ metrics to examine FRQ of the reporting entity before taking their decisions.</description><identifier>ISSN: 0972-2629</identifier><identifier>EISSN: 2249-5304</identifier><identifier>DOI: 10.1177/0972262920925600</identifier><language>eng</language><publisher>New Delhi, India: SAGE Publications</publisher><ispartof>Vision (New Delhi, India), 2020-09, Vol.24 (3), p.330-344</ispartof><rights>2020 Management Development Institute</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c338t-814055887da6ecf0d2035bd56dc9244918da3a100c950cf182f56047e0ae64583</citedby><cites>FETCH-LOGICAL-c338t-814055887da6ecf0d2035bd56dc9244918da3a100c950cf182f56047e0ae64583</cites><orcidid>0000-0002-9592-9378</orcidid></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://journals.sagepub.com/doi/pdf/10.1177/0972262920925600$$EPDF$$P50$$Gsage$$H</linktopdf><linktohtml>$$Uhttps://journals.sagepub.com/doi/10.1177/0972262920925600$$EHTML$$P50$$Gsage$$H</linktohtml><link.rule.ids>314,776,780,21799,27903,27904,43600,43601</link.rule.ids></links><search><creatorcontrib>Himanshu</creatorcontrib><creatorcontrib>Singh, Jatinder P.</creatorcontrib><creatorcontrib>Kumar, Ashwani</creatorcontrib><title>Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics</title><title>Vision (New Delhi, India)</title><description>Despite the widespread use of financial reporting quality (FRQ) metrics, the literature provides little evidence regarding the prominence and causal relationships among them. The article provides empirical evidence on prioritizing FRQ metrics and examining the causal relationships among them. Through extensive literature review and expert inputs, 12 FRQ metrics were finalized and analysed using the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method. India, a developing country, was selected for empirical study. Empirical results indicate that opinion in auditors’ report is the most prominent metric to examine FRQ, followed by value relevance in the context of fair value accounting. A formal scientific categorization of the metrics into cause and effect groups has also been attempted. The causal relationships among FRQ metrics and their relative prominence would help in interpreting empirical studies, which employ these metrics. The study suggests that the stakeholders can focus on prominent FRQ metrics to examine FRQ of the reporting entity before taking their decisions.</description><issn>0972-2629</issn><issn>2249-5304</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2020</creationdate><recordtype>article</recordtype><recordid>eNp1UFtLwzAYDaLgmHv3sX-g-uXWpI9jbCpMvKDPJU2TGemSkWQP89fbUkEQfDpwbnAOQtcYbjAW4hZqQUhFagI14RXAGZoRwuqSU2DnaDbK5ahfokVKrgUsJOMcVzNkn6ML0WX35fyuUL4r1imrtnfpYyRW6pjMRFtrdC5eTa-yC36QD6lY7sNg2jivvHaqH9RDiHkMvhxV7_KpeDQ5Op2u0IVVfTKLH5yj9836bXVfbp_uHlbLbakplbmUmAHnUopOVUZb6AhQ3na86nRNGKux7BRVGEDXHLTFkthhLhMGlKkYl3SOYOrVMaQUjW0O0e1VPDUYmvGq5u9VQ6SYIkYH79JvQFBaCSoHmKNysiS1M81nOEY_jPi_8ht4EHNr</recordid><startdate>20200901</startdate><enddate>20200901</enddate><creator>Himanshu</creator><creator>Singh, Jatinder P.</creator><creator>Kumar, Ashwani</creator><general>SAGE Publications</general><scope>OQ6</scope><scope>AAYXX</scope><scope>CITATION</scope><orcidid>https://orcid.org/0000-0002-9592-9378</orcidid></search><sort><creationdate>20200901</creationdate><title>Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics</title><author>Himanshu ; Singh, Jatinder P. ; Kumar, Ashwani</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c338t-814055887da6ecf0d2035bd56dc9244918da3a100c950cf182f56047e0ae64583</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2020</creationdate><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Himanshu</creatorcontrib><creatorcontrib>Singh, Jatinder P.</creatorcontrib><creatorcontrib>Kumar, Ashwani</creatorcontrib><collection>ECONIS</collection><collection>CrossRef</collection><jtitle>Vision (New Delhi, India)</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Himanshu</au><au>Singh, Jatinder P.</au><au>Kumar, Ashwani</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics</atitle><jtitle>Vision (New Delhi, India)</jtitle><date>2020-09-01</date><risdate>2020</risdate><volume>24</volume><issue>3</issue><spage>330</spage><epage>344</epage><pages>330-344</pages><issn>0972-2629</issn><eissn>2249-5304</eissn><abstract>Despite the widespread use of financial reporting quality (FRQ) metrics, the literature provides little evidence regarding the prominence and causal relationships among them. The article provides empirical evidence on prioritizing FRQ metrics and examining the causal relationships among them. Through extensive literature review and expert inputs, 12 FRQ metrics were finalized and analysed using the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method. India, a developing country, was selected for empirical study. Empirical results indicate that opinion in auditors’ report is the most prominent metric to examine FRQ, followed by value relevance in the context of fair value accounting. A formal scientific categorization of the metrics into cause and effect groups has also been attempted. The causal relationships among FRQ metrics and their relative prominence would help in interpreting empirical studies, which employ these metrics. The study suggests that the stakeholders can focus on prominent FRQ metrics to examine FRQ of the reporting entity before taking their decisions.</abstract><cop>New Delhi, India</cop><pub>SAGE Publications</pub><doi>10.1177/0972262920925600</doi><tpages>15</tpages><orcidid>https://orcid.org/0000-0002-9592-9378</orcidid></addata></record> |
fulltext | fulltext |
identifier | ISSN: 0972-2629 |
ispartof | Vision (New Delhi, India), 2020-09, Vol.24 (3), p.330-344 |
issn | 0972-2629 2249-5304 |
language | eng |
recordid | cdi_crossref_primary_10_1177_0972262920925600 |
source | SAGE Complete A-Z List |
title | Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics |
url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-23T02%3A07%3A51IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-sage_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Prioritizing%20and%20Establishing%20Cause%20and%20Effect%20Relationships%20Among%20Financial%20Reporting%20Quality%20Metrics&rft.jtitle=Vision%20(New%20Delhi,%20India)&rft.au=Himanshu&rft.date=2020-09-01&rft.volume=24&rft.issue=3&rft.spage=330&rft.epage=344&rft.pages=330-344&rft.issn=0972-2629&rft.eissn=2249-5304&rft_id=info:doi/10.1177/0972262920925600&rft_dat=%3Csage_cross%3E10.1177_0972262920925600%3C/sage_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_id=info:pmid/&rft_sage_id=10.1177_0972262920925600&rfr_iscdi=true |