This paper aims to knows about profit reporting and describes the quality analysis of shareholders in Pandemic Era. The methods use is quantitative methods. test results prove that dividend distribution status has a positive relationship earnings (companies distribute dividends have better than companies do not dividends). Thus, pay are empirically proven higher discretionary accruals, standard...

We investigate the effects of securities regulation, enacted by European Union (EU) (namely, Transparency Directive – TPD) to improve quality financial reporting and disclosure, on information environment around stock-financed acquisition announcements. EU directives comprised in Financial Services Action Plan aim that flows investors, which may help reduce adverse selection discount when stock...

The present study aims to evaluate the relationship between social capital and cash holdings in firms. population under comprises all listed companies on Tehran Stock Exchange. A total of 175 firms (1050 year-firm) were selected from 2014 2020 variables using systematic elimination method. Moreover, moderating role financial reporting quality was also studied. This paper used multivariable line...

We investigate how interdependence among investors' beliefs affects the reliance on market prices as a performance measure and this in turn firm's preference for financial reporting quality. When investors want to align their values more with other beliefs, optimal contracts become reliant accounting report less price, emphasizing stewardship role of herding market. If baseline quality required...

Dünyada yaşanan teknolojik gelişmelerin üretim sektöründeki yansımaları sonucunda doğaya verilen zarar kaynaklı küresel bilinç yıllar içinde artış göstermiştir. Firmalar, ekonomik rapor hazırlamak dışında, sosyal ve çevresel raporları içeren sürdürülebilirlik raporu hazırlamaya başlamıştır. Gelinen noktada paydaşlar firmaların sadece finansal verilerini değil faaliyetlerini de bu raporlar aracı...