Much of the research on component-based software engineering assumes that each component has a single service. This simplifies analyses but it is a significant departure from actual components. This paper reports on an investigation of the feasibility of using design constructs as a means of treating several methods as a single unit. We introduce the CoRe Method for measuring and communicating ...

Scholars have long suspected that people behave differently when their actions will be observed by or revealed to others. We hypothesize financial reporting reveals managers' lead managers take better align with investor interests. test this hypothesis an experiment in which we manipulate the availability of a report managerial actions. Our evidence shows leads manager choose reinvestment and r...

The purpose of this study was to investigate the relationship between stock futures fall risk with non-transparent financial reporting at three levels of size, efficiency and return on equity, in the period 2010 to 2014 was in Tehran Stock Exchange. The population of the study are all companies listed in Tehran Stock Exchange. Data collected and calculated by using Excel software Eviews 7 been ...

This study, conducted with a sample of Spanish listed companies during the period 1998-2008, examines the role of financial reporting quality and debt maturity in investment efficiency. The results show that financial reporting quality mitigates the overinvestment problem. Likewise, lower debt maturity can improve investment efficiency, reducing both overinvestment and underinvestment problems....

In the last decade, high profile financial frauds committed by large companies in both developed and developing countries were discovered and reported. This study compares the performance of five popular statistical and machine learning models in detecting financial statement fraud. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements betw...

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...

What is the meaning of better corporate financial reporting? How can financial reporting be improved? There are many claims of shortcomings of financial reporting. Conflicts among these claims point to the political elements of the problem inherent in collective choice in a society. Since ‘‘better” depends on the interest group whose perspective is chosen for analysis, politics lies at the hear...