# The financial reporting system – what is it?

> Research article (Accounting and Business Research, 2021) · cited 36× · AI/ML

**Wikidata**: [openalex:W3169354204](https://www.wikidata.org/wiki/openalex:W3169354204)  
**Source**: https://4ort.xyz/entity/the-financial-reporting-system-what-is-it