Articles

Factors influencing the quality of financial information: A systematic literature review

Published in: South African Journal of Accounting Research
Volume 39 , issue 2, pages: 149–176

DOI: 10.1080/10291954.2024.2366169

Author(s): Masidivinga LanduUniversity of Aveiro, Portugal, Jorge H. Mota, Portugal, António Carrizo Moreira, Portugal, Ana Maria BandeiraPorto School of Accounting and Business (ISCAP), Polytechnic of Porto (P.PORTO); Center for Organisational and Social Studies (CEOS.PP), Portugal,

Keywords: quality of financial information, financial statements, earnings management, corporate responsibility, systematic literature review, disclosure quality,

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Abstract

Purpose: This research seeks to identify the key factors influencing the quality of financial information within the context of globalisation and complex commercial transactions.

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Factors influencing the quality of financial information: A systematic literature review

Abstract

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