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 …

Australian Securities and Investments Commission (ASIC) non–International Financial Reporting Standards (non–IFRS) earnings … reporting guidelines on non-IFRS earnings reporting quality. We find that firms that do not comply with the ASIC guidelines have … lower non–IFRS earnings reporting quality than do firms that comply with these guidelines. The former firms …

evaluate whether the Act's reforms have had a significant impact on the credibility of financial reporting. Consistent with … investors' assessments of reporting credibility for firms admitting to accounting errors …