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Do CFO outside directorships benefit or harm home firm financial reporting quality?

Cunningham, Lauren M.; Myers, Linda A.; Short, Justin C. - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 101-118

Persistent link: https://www.econbiz.de/10014576969

Auditor rotation, key audit matter disclosures, and financial reporting quality

Lin, Hsiao-Lun; Yen, Ai-Ru - In: Advances in accounting : a research annual 57 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10013365572

Does the standardisation of tax enforcement improve corporate financial reporting quality?

Tang, Xiaojian; Du, Dongying; Xie, Lina; Lin, Bin - In: China journal of accounting studies 10 (2022) 4, pp. 481-502

reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi …-natural experiment to explore how tax enforcement standardisation affects corporate financial reporting quality. We show that when tax … standardisation and corporate financial reporting quality compared with the ex-ante period. Moreover, this positive relationship is …

Persistent link: https://www.econbiz.de/10013539180

Non-executive employee ownership and financial reporting quality : evidence from Europe

Adwan, Sami; Alhaj Ismail, Alaa; Jelic, Ranko - In: Review of quantitative finance and accounting 59 (2022) 2, pp. 793-823

Persistent link: https://www.econbiz.de/10013459317

Audit committee oversight and bank financial reporting quality

Chronopoulos, Dimitris K.; Rempoutsika, Lemonia M.; … - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 657-687

Persistent link: https://www.econbiz.de/10014481235

Corporate governance and financial reporting quality during the COVID-19 pandemic

Hsu, Yu-Lin; Yang, Ya-Chih - In: Finance research letters 47 (2022) 2, pp. 1-13

Persistent link: https://www.econbiz.de/10013553868

Corporate environmental, social, and governance activities and financial reporting quality : an international investigation

Özer, Gökhan; Aktaş, Nagihan; Çam, İlhan - In: Borsa Istanbul Review 24 (2024) 3, pp. 549-560

This paper examines the impact of firms' environmental, social, and governance (ESG) activities on financial reporting …

Persistent link: https://www.econbiz.de/10014635349

Ethical accounting practices and financial reporting quality : evidence from listed firms in Nigeria

Mubaraq, S.; Abdulrasaq, M.; Saidu, M. - In: Accounting and taxation review : A&TR 3 (2019) 2, pp. 97-110

Persistent link: https://www.econbiz.de/10012204899

The role of financial reporting quality in mitigating the constraining effect of dividend policy on investment decisions

Ramalingegowda, Santhosh; Wand, Chuan-san; Yu, Yong - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 1007-1039

Persistent link: https://www.econbiz.de/10009751739

The effect of financial reporting quality on corporate investment efficiency : evidence from the adoption of SFAS No. 123R

Dou, Yiwei; Wong, M. H. Franco; Xin, Baohua - In: Management science : journal of the Institute for … 65 (2019) 5, pp. 2249-2266

Persistent link: https://www.econbiz.de/10012039756