Financial reporting under economic policy uncertainty
Purpose: This paper aims to discuss financial reporting under economic policy uncertainty. Design/methodology/approach: The paper uses discourse analysis to examine financial reporting under economic policy uncertainty. Findings: The paper identifies the link between economic policy uncertainty and financial reporting, in terms of earnings management and fair value accounting. It argues that high economic policy uncertainty will transmit fewer new information to firms which can motivate managers to influence accounting numbers in the direction of the desired financial reporting outcome. Originality/value: The relationship between economic policy uncertainty and financial reporting has not been studied. This paper is one of the first papers to relate economic policy uncertainty to financial reporting behavior.
Year of publication: |
2020
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Authors: | Ozili, Peterson Kitakogelu |
Published in: |
Journal of Financial Reporting and Accounting. - Emerald, ISSN 1985-2517, ZDB-ID 2490369-3. - Vol. 19.2020, 2 (30.12.), p. 325-338
|
Publisher: |
Emerald |
Saved in:
Online Resource
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