Measuring Financial Reporting Quality: Case Study of Volkswagen Group during the Period 2007-2021
| المصدر: | مجلة الباحث |
|---|---|
| الناشر: | جامعة قاصدي مرباح ورقلة |
| المؤلف الرئيسي: | Feddaoui, Amina (Author) |
| المجلد/العدد: | مج23, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الشهر: | ديسمبر |
| الصفحات: | 47 - 54 |
| DOI: |
10.35156/0505-023-001-003 |
| ISSN: |
1112-3613 |
| رقم MD: | 1451697 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Financial | Reporting | Quality | Eckel | Volkswagen Group
|
| رابط المحتوى: |
عدد مرات التحميل
4
| المستخلص: |
This study aimed to measure financial reporting quality using "Eckel model", for this purpose, we applied the model to a sample of financial statements issued by the German company Volkswagen during the period 2007-2021, by applying the model using the company's income before taxes, and the income after taxes, the study concluded that there are no statistically indicators of financial statements manipulation during the period studied, so that Volkswagen group followed a successful strategy to restore customer confidence, so it is an example of financial honesty and a successful strategy to increase profits. |
|---|---|
| ISSN: |
1112-3613 |
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