The effects of company characteristics on financial reporting quality – the application of the machine learning technique

Purpose: The paper aims to determine the level of financial reporting quality (FRQ) in listed companies in Croatia, as an example of a macro-based accounting system with an underdeveloped capital market, and identify company characteristics that affect it. The paper systematizes the existing key kno...

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Bibliographic Details
Main Authors: Željana Aljinović Barać, Mario Bilić
Format: Article
Language:English
Published: Faculty of Economics in Osijek 2021-01-01
Series:Ekonomski Vjesnik
Subjects:
Online Access:https://hrcak.srce.hr/file/377975