and financial reporting quality, we find a positive association between our board measure for skill and monitoring quality …

and financial reporting quality, we find a positive association between our board measure for skill and monitoring quality …

Managerial career concerns could affect firm efficiency through financial reporting quality, but this important link …-der which higher-quality reporting induces the manager to invest more effort. Under these condi-tions, the model is extended to … a setting in which the manager also chooses the quality of financial reporting at some cost. In doing so, the manager …

(ERC), increases when investors' uncertainty about the manager's reporting objectives decreases, as predicted in Fischer … investors' uncertainty about managers' incentives and reporting objectives. Employing a difference-in-differences design and …

Using the mandatory adoption of International Financial Reporting Standards (IFRS), we examine whether an exogenously …