earnings management as a way for firms to convey private information, or simply as a neutral feature of financial reporting? We …

especially high when the firm reporting the error is audited by a Big 4 auditor, pointing to its ex ante higher reputation …. Investor reactions are particularly pronounced when the firm reporting the error is large, an effect, which mainly applies for …

fraudulent financial reporting. We find that companies that change their corporate names without making underlying changes to … business fundamentals are more likely to commit financial reporting fraud. The positive association between corporate renaming … and financial reporting fraud is more pronounced for nonstate- owned enterprises and companies with a lower ownership …

perceived credibility of disclosure. We find the effect of the change in terms of use to be more pronounced in states with …

financial instruments. Our discussion of the income statement then centres on profit recognition and distribution …

Financial statement reporting, motivated by errors in reporting financial instruments (derivatives, swaps, hedges) interpreted … others, to mention just a few. With the trend of things, evidence suggests that the financial reporting environment … caught in violation of financial accounting rules to reform their financial reporting policies through restatement. We arrive …

statement within the chosen financial reporting framework …