Is Egyptian corporate financial reporting becoming more conservative?

Corporate General Counsel and Financial Reporting Quality

Judicial Branch. We thank John Jiang for generously providing us the SAS code for computing executive incentives. We thank the Abstract We examine the influence of general counsel on firms' accounting quality and earnings management practices. We consider two views of the role of general counsel and how they relate to financial reporting. The first is the " gatekeeper " role in which the genera...

Financial Reporting Quality and Corporate Innovation

This paper examines the effects of financial reporting on corporate innovation. After controlling for other determinants of corporate innovation, I find that firms with higher-quality financial reporting exhibit greater innovation. I show that the relation between financial reporting quality and innovation is more pronounced for firms that have greater growth opportunities, those that operate i...

Is HIV becoming more virulent?

Corporate Financial Reporting: A Methodological Review Of Empirical Research: Comment

I extend my compliments to Professors Ball and Foster for undertaking a tremendous task. Just reading this literature, which amounts to 180 papers, is a staggering job. Moreover, putting together a reasonable structure to organize and d iscuss the material is a subtle and difficult undertaking. Commenting on the resulting paper is also difficult. Unfortunately, receiving the paper only a week a...

The Impact of Corporate Governance on Internet Financial Reporting

This study investigates the effect of corporate governance mechanisms on Internet financial reporting (IFR) behavior. We rely upon agency theory to predict an association between the extent of a firm’s Internet disclosure behavior and its corporate governance structures. We measure corporate governance by shareholder rights, ownership structure, and board composition. We develop a disclosure in...