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 …

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 …

This study examines the impact of accounting comparability on financial reporting quality and the extent to which … flows, earnings persistence, and audit fees as measures of financial reporting quality, we find that prior …-period comparability is associated with higher financial reporting quality. We also provide evidence that comparability is positively …

the 1990s and an attempt to reform the financial/business reporting process. Due to corporate malfeasance in the United …

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