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A Conceptually-Based Empirical Analysis on Quality Differences Between UK Annual Reports and US 10-K Reports |
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| Authors: | Geert Braam Ferdy van Beest |
| Institution: | [1]Radboud University Nijmegen, Nijmegen, the Netherlands [2]Nyenrode Business University, Breukelen, the Netherlands |
| Abstract: | financial reporting quality, decision usefulness assessment and evaluation, conceptual framework （CF）,qualitative characteristics, conceptually-based measurement tool |
| Keywords: | financial reporting quality decision usefulness assessment and evaluation conceptual framework （CF） qualitative characteristics conceptually-based measurement tool |
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