Investor confidence in financial markets depends in large part on the existence of an accurate disclosure and reporting … common post-financial crisis regulatory reform theme is to tighten the disclosure and reporting rules that apply to large … blockholders. We examine the implications of this trend, analyzing whether detailed, stringent and mandatory reporting rules could …

researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the … for the integration of the moderator in the relationship between creative accounting determinants and financial reporting …