We examine whether managers provide more voluntary disclosure when GAAP limits their reporting discretion in financial …

findings underlie the regulatory action that strengthens the oversight function of audit committees in financial reporting. It … affirms the Financial Reporting Council (FRC) of Nigeria’s position for a revised guideline to monitor reporting entities. A … from a West African reporting environment …

We study financial reporting and disclosure practices in China using survey methods similar to prior studies of U …, Chinese firms do not have a bias towards conservative reporting. We explain and reconcile these differences as resulting from …

benefits (UTBs) that are reasonably possible to occur within 12 months of the reporting date. According to paragraph 21(d), the …

This study examines the effects of financial reporting complexity on investors' trading behavior. I find that more … disclosure, my investigation into the effects of reporting complexity on small and large investors should be of interest to … regulators concerned with reporting clarity and leveling the playing field across classes of investors …

Analyzing 20 interviews with CFOs of German non-listed family firms, I report how the firms' financial reporting is … how owner families influence reporting. I also discuss the firms' costs of reporting and disclosure. Most CFOs see the … differs; however, in most cases the family at least ‘sets the tone' for the reporting. On average, the direct costs of …

In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting …