governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning … the main features of the internal control and risk management systems in relation to financial reporting in banks …. Research studies on disclosures related to control over financial reporting have not yet been conducted. The paper uses a …

detect. Our results highlight the imperfectness of accounting, advance understanding of firms' reporting incentives, and shed …

(ERC), increases when investors' uncertainty about the manager's reporting objectives decreases, as predicted in Fischer … investors' uncertainty about managers' incentives and reporting objectives. Employing a difference-in-differences design and … treated firms relative to control firms, largely driven by profit firms. Cross-sectional tests suggest that the effect is more …

Accounting is imperfect, leading to errors in financial reporting. This paper links accounting errors to firms …' incentives to bias reported earnings. We hypothesize that while errors discourage reporting bias by lowering earnings' value …-shaped relationship between an industry's incidences of intentional and unintentional misstatements, our primary proxies for reporting …

examining why French traded corporations use pro forma reporting in their annual press releases to announce earnings …, suggesting that managers have significant motives to report a higher profit than the GAAP-based one and the one forecasted by …

This paper aims to investigate whether Chinese internal control regulation improves reporting quality. After the … disclose both management and audit reports on internal control and aims to help firms ensure reporting reliability. Previous … effect on reporting quality and triggers no side-effects harming firms’ long-term value. Our findings suggest that the …