Articles

Factors influencing the quality of financial information: A systematic literature review

Published in: South African Journal of Accounting Research
Volume 39 , issue 2 : Entrepreneurship and Africa’s Cultural Context , 2024 , pages: 149–176
DOI: 10.1080/10291954.2024.2366169
Author(s): Masidivinga Landu University of Aveiro, Portugal, Jorge H. Mota , Portugal, António Carrizo Moreira , Portugal, Ana Maria Bandeira Porto School of Accounting and Business (ISCAP), Polytechnic of Porto (P.PORTO); Center for Organisational and Social Studies (CEOS.PP), Portugal,
Keywords: quality of financial information, financial statements, earnings management, corporate responsibility, systematic literature review, disclosure quality,
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Abstract

Purpose: This research seeks to identify the key factors influencing the quality of financial information within the context of globalisation and complex commercial transactions.
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