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 …

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 …