مجلة الباحث
Volume 23, Numéro 1, Pages 47-54
2023-12-31
Measuring Financial Reporting Quality Case Study Of Volkswagen Group During The Period 2007-2021
Authors : Feddaoui Amina .
Abstract
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.
Keywords
financial ; reporting ; quality ; eckel ; Volkswagen group
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