The goal of financial reporting is to provide useful information for decision makers. Effective financial reporting is … financial reporting systems. The United States, uses generally accepted accounting principles (U.S. GAAP). Outside the United … States, the rest of the world uses international financial reporting standards (IFRS). Both systems require both financial …

information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this …

benefits (UTBs) that are reasonably possible to occur within 12 months of the reporting date. According to paragraph 21(d), the …

The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and … XBRL on improving information transparency and efficiency of Jordanian financial companies. XBRL reporting leads to better … more critical for sustainability reporting than financial reporting because sustainability reporting is primarily optional …

information residing in firms, can adversely affect the quality of financial reporting …

area of narrative reporting, arguing that the ESMA can foster harmonization by providing guidelines on the enforcement of … narrative reporting and (following the example of the Financial Reporting Council) promoting proactive activities aimed at … developing guidance and recommendations on the contents and format of narrative reporting …

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 …