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 … accounting conservatism) and for an aggregated measure for the previous three proxies of FRQ. The empirical evidence shows that …

The study examined the impact of integrated reporting on the performance of corporate organizations in Nigeria between … financial and sustainability reporting, debt to equity ratio and total asset as independent variables. The study employed the …. Hence, it was recommended that reporting authorities such as the FRCN should mandate firms to adopt the IR standard just …

business performance in accounting and innovation, yet moves away from the functional view. Instead, the author focuses … significant degree of incompleteness. In contrast to conventional studies in innovation and management accounting, this study … advances our understanding of the actual use of KPIs and uncovers the complexity of accounting and innovation, which involve …