Adoption of the International Financial Reporting Standards (IFRS) has come to stay in Nigeria as all Public Listed … Standard (IAS) 10- event after reporting period on auditors' reports. This paper discusses the adjusted and non …-adjusted transactions as it affect the financial statement already prepared but still within approving period though after reporting period …

financial reporting. In addition, our results also speak to concerns raised by regulators and academics asserting that vivid …

equity. Traditional theories of contracting incentives cannot explain this reporting location choice that only affects where … stronger equity-based incentives and less job security are significantly less likely to use performance reporting. Overall, our … study suggests that even though the reporting location choice is inconsequential in a traditional rational markets view …

We examine the relation between audit committee compensation and the demand for monitoring of the financial reporting …

examining why French traded corporations use pro forma reporting in their annual press releases to announce earnings …

's eXtensible Business Reporting Language (XBRL) mandate as a natural experiment. To the extent that XBRL adoption reduces …

This study examines whether the mandatory adoption of Integrated Reporting (IR) in South Africa improves the ease of …