Comments on the Context-Specific Nature of Financial Reporting Quality

Document Type : Review article


Associate Professor


Some conceptual studies believe that the nature of financial reporting quality (FRQ) is inherently context-specific, i.e., FRQ is defined only in the context of a specific decision made by a specific decision maker, and it alone is meaningless. This article discusses how conditioning the FRQ on a specific context is not based on a well-built concept and may lead to problematic and misleading conclusions.


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