Financial reporting technologies can significantly affect how firms construct and disseminate quantitative and … qualitative disclosures. Leveraging the opportunity created by the eXtensible Business Reporting Language (XBRL) mandate in the …

relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany …

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 …

Over the past two decades, the regulatory landscape for non-GAAP reporting has evolved significantly. Despite a … temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has … continued to increase steadily, leading to a current all-time high in reporting activity. This proliferation of non …

Are “full audits” cost-effective in improving financial reporting quality compared to “reviews,” which are based … examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …. We find financial reporting quality for both reviews and audits is significantly better than for compilations, but is …