for joint ventures and also users of financial statements requested improvements to the disclosure of a reporting entity …

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 …

evaluate whether the Act's reforms have had a significant impact on the credibility of financial reporting. Consistent with … investors' assessments of reporting credibility for firms admitting to accounting errors …

-organizational trust (i.e., employees' trust in management) with three aspects of financial reporting: accruals quality, misstatements, and … all companies. Consistent with trust improving financial reporting quality through improved information production and … information sharing, we find that trust is significantly associated with financial reporting quality in relatively decentralized …

and financial reporting quality, we find a positive association between our board measure for skill and monitoring quality …

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