This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies … estimator proposed by Arellano and Bond (1991), highlights the positive effect of financial reporting quality (FRQ) on financial … accounting conservatism) and for an aggregated measure for the previous three proxies of FRQ. The empirical evidence shows that …

We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review …, and in particular those Main companies with stronger incentives for higher financial reporting quality. Overall, our study … indicates that financial reporting enforcement generates costs and benefits, but not always for the same companies …

to debates on the role of the accounting profession in enhancing private company financial reporting quality …, yet little is known about the role of the accounting profession in preparing and validating the financial statements of … unaudited companies. In this paper, we examine empirically the factors associated with the appointment of reporting accountants …

Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this … impact of both company specific and audit related factors on timeliness of financial reporting in Turkey. This study reports …

Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS …) is that they lead to improved financial reporting quality and comparability and thereby favorable economic consequences … accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on consequences of IFRS adoption. This …

In this study, I examine whether management discloses areas with higher financial reporting risk as critical accounting … annually discloses the accounting policies that it views as most crucial to the portrayal of the firm's financial condition and … management discloses area-specific financial reporting risk through CAPs in some, but not all, areas and that investors view …

solely on financial accounting information. Moreover, the association between vocal dissonance markers and irregularity … restatements holds even after controlling for financial accounting and linguistic based predictors. Our results provide new …

increases, firms have higher financial reporting quality. Theory also predicts that the impact of blockholders' exit threat on … financial reporting quality should increase as the manager's wealth is tied more closely to the stock price, and this is what we … find. Our study contributes to the research on the impact of shareholders on financial reporting quality and to an emerging …

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …

We investigate the effect of CFO narcissism, as measured by signature size, on financial reporting quality … overconfidence and CEO narcissism. The results highlight the importance of CFO characteristics in the domain of financial reporting …