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 …

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

XBRL is a very dynamic and modern financial reporting language which is being used around the world to communicate the … and decision usefulness to various stakeholders. The present paper focuses on the impact of XBRL reporting on the quality … of the financial reporting system in India and on the disclosure of both financial and non-financial information in the …

financial information to the SEC using a markup language called eXtensible Business Reporting Language (XBRL). The purpose of …

increases, firms have higher financial reporting quality. Theory also predicts that the impact of blockholders' exit threat on … financial reporting quality should increase as the manager's wealth is tied more closely to the stock price, and this is what we … find. Our study contributes to the research on the impact of shareholders on financial reporting quality and to an emerging …

We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review …, and in particular those Main companies with stronger incentives for higher financial reporting quality. Overall, our study … indicates that financial reporting enforcement generates costs and benefits, but not always for the same companies …