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Altamuro and Beatty (2009) examine financial reporting quality before and after the Federal Deposit Insurance … that the internal control provision of FDICIA improved financial reporting quality. In this paper, we provide a brief … Beatty. Next, we report new evidence relating to the subgroups driving the changes in financial reporting quality surrounding …
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Tunnelling by large shareholders is a problem representative of ownership concentration. Large shareholders may interfere with a firm's information disclosure to support their tunnelling behaviour, causing a high stock price crash risk. Using listed companies in China from 2001 to 2019 as a...
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expected that, as often argued, corporate reporting and corporate governance can improve performance in order to boost … investors' confidence. However, the interrelationship between corporate reporting, corporate governance, going concern, and … relationship among corporate reporting, corporate governance, going concern, and investor confidence for banks in the sub …
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