Sentence examples for reliability of accounting from inspiring English sources

This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies.

As previously indicated, the main objective of this paper is to analyse the AC's impact on the reliability of accounting information issued by Spanish listed companies.

We now report the main results from the estimations of the different random-effects probit models for panel data used to determine if the voluntary or compulsory formation of the AC, its composition and the frequency with which it meets have an effect on the reliability of accounting information issued by Spanish non-financial listed companies.

Also hanging over the market is investor concern about the manipulation of corporate earnings, the reliability of accounting firms and recent reports of insider trading and tax evasion by leading corporate executives.

"This is not to say we should toss the accounting system, which is overwhelmingly based on estimates, into the waste bin," he says, "but it does point to the urgent need to enhance the reliability of accounting estimates especially given the move to fair value".On this point, even proponents of fair value agree.

This latter aspect is of special interest in the Spanish context, for which previous research papers on the effectiveness of ACs have concluded that they do not lead to an improvement in the reliability of accounting information.

Several studies have derived the value of genotyping un-phenotyped females on the basis of gains in reliability, while accounting for cost of genotyping and raising replacement females, e.g., [ 20– 20].

Investors remained cautious about profit outlooks amid uncertainty about the economy and concerns about the reliability of corporate accounting practices.

It focuses on the reliability of the accounting data and evaluates business through financial, operational, and compliance review.

We have proxied the efficacy of the AC assessing its capacity to improve the reliability of the accounting information published by listed companies.

Moreover, these types of uncertainties, as well as the scope limitations imposed by circumstance, do not influence the reliability of the accounting information issued by the audited company.