In this study, we examine the relationship between a firm’s lobbying activities and financial reporting quality using a U.S. setting where public scrutiny of corporate political activities is high. More importantly, we examine whether and how a firm’s visibility shapes the relationship...

This study investigates the impact of independent directors' participation in the shareholders meeting on corporate governance, and finds that the more frequently the independent directors attend shareholder meetings, the lower the degree of earnings management by the enterprise; the mechanism...

We examine how concurrent enforcement changes affect the positive relationship between mandatory IFRS adoption and firms' voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is smaller for firms from IFRS-mandating countries with concurrent...