Quality of Financial Reporting towards the Improvement Corporate Governance Mechanism

نویسندگان
چکیده

برای دانلود رایگان متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

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...

متن کامل

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...

متن کامل

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...

متن کامل

Corporate governance and financial reporting quality in China: A survey of recent evidence ¬リニ

We provide a survey of the empirical archival literature on the effect of different facets of corporate governance on financial reporting and audit quality in China. Our survey is motivated by the burgeoning literature on the effects of some unique Chinese governance factors on the properties of accounting information. Although surveys of Chinese governance abound, we observe a lack of any comp...

متن کامل

Does Stronger Corporate Governance Improve Financial Reporting Quality? Evidence from a Regression Discontinuity Analysis of Shareholder-Sponsored Governance Proposals

This study examines whether stronger corporate governance leads to higher quality financial reporting. We use a regression discontinuity method to analyze the effect on financial reporting quality of shareholder-sponsored governance proposals that pass or fail by a small margin of votes in annual meetings. This empirical strategy allows us to overcome the endogeneity problem of governance mecha...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: International Journal of Academic Research in Business and Social Sciences

سال: 2018

ISSN: 2222-6990

DOI: 10.6007/ijarbss/v8-i11/5175