improve the credibility of financial reporting. While earnings restatements resulting from accounting issues damaged investor … dampen investors' skepticism that accounting problems will have long-lasting effects on reporting credibility. This study … shows that changes in reporting credibility are influenced by how quickly restatements are discovered and disclosed, as the …

-sample evidence consistent with the use of non GAAP EPS metrics in both financial reporting and compensation contracting …

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 …

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded … companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value …. Recognizing that external financial reporting quality is at best a 2nd order effect on firm value imposes an important external …

disclosures that underlie financial reporting quality, with three main sets of findings. First, both CIPOs and CRMs are more … underlying the reporting quality of Chinese U.S.-listed firms …

Accounting is imperfect, leading to errors in financial reporting. This paper links accounting errors to firms …' incentives to bias reported earnings. We hypothesize that while errors discourage reporting bias by lowering earnings' value …-shaped relationship between an industry's incidences of intentional and unintentional misstatements, our primary proxies for reporting …

detect. Our results highlight the imperfectness of accounting, advance understanding of firms' reporting incentives, and shed …