Reflecting Earnings Quality and Earnings Smoothness in Integrated Reporting: Evidence from Companies Listed on the Johannesburg Stock Exchange
This paper examines the relationship between Integrated Reporting Quality (IRQ) and both earnings quality and earnings smoothness of Johannesburg Stock Exchange (JSE) listed companies during the period 2012-2024. We also investigate the impact of the COVID-19 pandemic and its moderating role in thi...
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| Autors principals: | , |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Nicolaus Copernicus University in Toruń
2026-06-01
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| Col·lecció: | Copernican Journal of Finance & Accounting |
| Matèries: | |
| Accés en línia: | https://apcz.umk.pl/CJFA/article/view/73327 |
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