The study revealed poor financial reporting quality among Mongolian Stock Exchange top 20 index listed firms as … financial statements are not providing sufficient information through disclosures. The poor financial reporting practice was not …

This study investigates whether corporate governance quality affects differences in financial reporting quality and … Securities and Exchange Commission (SEC) in March 2005. Using the degree of earnings management to measure financial reporting … reporting quality after their XBRL adoption, relative to those with weak corporate governance quality. We also find a …

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 …

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 …

We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review …, and in particular those Main companies with stronger incentives for higher financial reporting quality. Overall, our study … indicates that financial reporting enforcement generates costs and benefits, but not always for the same companies …