Tarighi, Hossein; Hosseiny, Zeynab Nourbakhsh; … - In: Risks : open access journal 10 (2022) 3, pp. 1-23
financial reporting quality (FRQ) in an emerging market called Iran. In this study, the ordinary least squares regression (OLS … reporting quality (FRQ). The results show financially distressed companies have a lower financial reporting quality because they … mask such expropriation. Finally, additional analysis indicates that financial reporting quality is seen well among firms …