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

equity. Traditional theories of contracting incentives cannot explain this reporting location choice that only affects where … stronger equity-based incentives and less job security are significantly less likely to use performance reporting. Overall, our … study suggests that even though the reporting location choice is inconsequential in a traditional rational markets view …

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

Prior research in accounting and finance mainly focused on the impact of board structure on financial reporting quality … and findings have been mixed and ambiguous. We examine the impact of board processes on financial reporting quality. From … use of knowledge and skills, are positively and significantly related to financial reporting quality, whereas cognitive …

(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 …

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 …

Prior experimental studies have investigated factors affecting the honesty of managerial reporting in contexts where … discretion may promote opportunistic reporting behavior because it allows managers to avoid relevant information and, in turn … experiments. Results of Experiment 1 suggest that whether discretion in information acquisition affects reporting behavior is …