effect on audit committee effectiveness, which enhances the audit committee's role in monitoring financial reporting quality …

reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family … differential demand for and supply of financial reporting …

financial reporting in companies listed on the Tehran Stock Exchange (TSE). The required data are gathered from 105 listed … on the quality of financial reporting. Such results could be appropriate for Stocks and Securities practitioners to …

An extensive literature examines whether senior executives’ contractual incentives influence their financial reporting … perhaps even more directly involved in the financial reporting process, influence their behavior. We use a proprietary …

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 …

reporting quality, and this association is particularly strong in banks that are more complex. Also, contrary to recent research …

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 …

poor-quality financial reporting is more likely among firms that have weaker profitability and a shareholder base that is … reporting. However, the equity market does not completely ignore the earnings information. Investors’ reliance on earnings is …

-organizational trust (i.e., employees' trust in management) with three aspects of financial reporting: accruals quality, misstatements, and … all companies. Consistent with trust improving financial reporting quality through improved information production and … information sharing, we find that trust is significantly associated with financial reporting quality in relatively decentralized …