In this paper, we distil essential insights about the regulation of financial reporting from the academic literature … consequences. The crisis has brought into sharp focus the reality that the regulation of corporate reporting is just one piece of a …

Adoption of the International Financial Reporting Standards (IFRS) has come to stay in Nigeria as all Public Listed … Standard (IAS) 10- event after reporting period on auditors' reports. This paper discusses the adjusted and non …-adjusted transactions as it affect the financial statement already prepared but still within approving period though after reporting period …

The study evaluated the effect of fair value reporting on financial profitability and firm value with focus on deposit …. The result supports the hypothesis that fair value reporting does not significantly affect reported profitability. Fair … fair and historical values) in reporting their activities to reflect actual value creation …

-GAAP earnings disclosures. Given widespread concern about non-GAAP reporting among regulators, standard setters, the investor …-GAAP disclosure history, or the reporting of industry peers, affects how well earnings inform on firm performance. We begin by …-GAAP reporting calculations …

earnings is a more meaningful measure of firms' pre-FIN 48 tax reporting behavior than raw changes. Moreover, it appears that … the largest firms in our sample displayed the most conservative tax reporting behavior. Finally, we present preliminary …

reporting and voluntary disclosure, very little research has relied on it as a basis for developing and interpreting testable … reporting and voluntary disclosure …