Financial Reporting Quality in Privately Owned Companies: The Impact of Private Ownership on Quality of Accounting Reports (Addis Ababa- Ethiopia)
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Date
2011-06
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A.A.U
Abstract
The main aim of this study is to assess the overall quality of the financial reports the privately owned
companies in Addis Ababa. With the sample size of60 private companies and 93.3 percent response rate
this study assessed the overall quality of the financial reports of those companies. And found that the
companies do not all in all comply with the qualitative characteristics of the financial reports. Some fulfil
the entire requirement and some do not. Therefore, the study shows that the overall financial quality of
those companies is poor.
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Keywords
Financial Reporting, Quality in Privately