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 …

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 …

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 …

and financial reporting quality, we find a positive association between our board measure for skill and monitoring quality …

and financial reporting quality, we find a positive association between our board measure for skill and monitoring quality …