WebDec 1, 2009 · How does financial reporting quality relate to investment efficiency?☆ Research design. We test these hypotheses in three ways. First, we examine the relation … WebDec 30, 2024 · Results show that financial reporting quality does not always increase as companies move further into their life-cycle stages. In addition, audit aggressiveness (small profits) increases in the later (early) stages. A robustness test based on the listing duration shows that the audit aggressiveness declines with the listing duration.
Full article: Financial reporting quality of financial institutions ...
WebNov 1, 2024 · This study aims to examine the effect of financial reporting quality, debt maturity, political connection, and corporate governance on a firm's investment efficiency. This study uses... WebHow Does Financial Reporting Quality Relate to Investment Efficiency? Gary C. Biddle The University of Hong Kong [email protected] Gilles Hilary HEC Paris [email protected] Rodrigo S. … cylindrical roller brg
Does Financial Reporting Quality Vary Across Firm Life Cycle?
WebReporting quality pertains to the information disclosed in financial reports. High-quality reporting provides decision-useful information—information that is relevant and faithfully represents the economic reality of the company’s activities during the reporting period and the company’s financial condition at the end of the period. WebDec 5, 2024 · Financial reporting quality is measured with discretionary accruals and audit aggressiveness. Discretionary accruals is the absolute of Kothari, Leone and Wasley’s (2005) “performance matched discretionary accruals model.” Audit aggressiveness is calculated with Gul, Wu and Yang’s (2013) model. Findings WebNov 6, 2024 · Corporate tax avoidance has been found to increase the complexity of financial reporting and lower the information transparency for tax-related items, which … cylindrical roller bearings catalogue