evidence that Big 4 audits are not associated with the degree of conditional conservatism. Finally, we show that reporting …

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 …

further evidence to the current literature relative to the role of institutional vs. firm-specific factors on reporting … incentives and therefore, on the financial reporting decisions. Changing the accounting system is not enough to improve the … financial reporting decision and therefore, the degree of accounting quality. Particularly, we focus a set of variables related …

discretion practices around the world and that the influences of these factors on earnings discretion are conditional on each …

literature on the quality of financial reporting and the importance of the protection of investors from actions that managers …