and financial reporting quality (FRQ). We argue that CSR companies behave differently in preparing financial accounting … reports. Recent literature supports this theme, providing two distinct hypotheses: transparent financial reporting and …

which are readable by both human and machines. This can be done only through the digital form of the reporting system. One … were analyzed with the help of descriptive and t-t test and found that the XBRL financial reporting is most efficient than … traditional reporting and gives wider benefits to all classes of stakeholders …

The study revealed poor financial reporting quality among Mongolian Stock Exchange top 20 index listed firms as … financial statements are not providing sufficient information through disclosures. The poor financial reporting practice was not …

The goal of financial reporting is to provide useful information for decision makers. Effective financial reporting is … financial reporting systems. The United States, uses generally accepted accounting principles (U.S. GAAP). Outside the United … States, the rest of the world uses international financial reporting standards (IFRS). Both systems require both financial …

This study investigates whether corporate governance quality affects differences in financial reporting quality and … Securities and Exchange Commission (SEC) in March 2005. Using the degree of earnings management to measure financial reporting … reporting quality after their XBRL adoption, relative to those with weak corporate governance quality. We also find a …

disclosure satisfy and there is a lot of room for improvement for the next reporting period. Furthermore, the study provides a …

forma reporting imposed by the Sarbanes-Oxley Act of 2002 (SOX). First, we find that investors appear to pay more attention … disclosures more in the post-SOX period. Finally, our results imply that the regulation of pro forma reporting has increased the … are consistent with the conclusions that (1) the quality of pro forma reporting has improved following SOX, and (2 …

We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …