improve the credibility of financial reporting. While earnings restatements resulting from accounting issues damaged investor … dampen investors' skepticism that accounting problems will have long-lasting effects on reporting credibility. This study … shows that changes in reporting credibility are influenced by how quickly restatements are discovered and disclosed, as the …

-sample evidence consistent with the use of non GAAP EPS metrics in both financial reporting and compensation contracting …

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 …

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 …

disclosures that underlie financial reporting quality, with three main sets of findings. First, both CIPOs and CRMs are more … underlying the reporting quality of Chinese U.S.-listed firms …

For decades, reporting requirements for companies – corporate reporting – aimed to provide users of corporate reports … years, the focus on reporting requirements specifically requiring information on a company's financial performance shifted … – and broadened – towards reporting requirements on other, non-financial, aspects of a company's business as well. At the …