An extensive literature examines whether senior executives’ contractual incentives influence their financial reporting … perhaps even more directly involved in the financial reporting process, influence their behavior. We use a proprietary …

-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 …

which are readable by both human and machines. This can be done only through the digital form of the reporting system. One … were analyzed with the help of descriptive and t-t test and found that the XBRL financial reporting is most efficient than … traditional reporting and gives wider benefits to all classes of stakeholders …

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 propose a new measure of accounting reporting complexity (ARC) based on the count of accounting items (XBRL tags …