Given that the current economic hardship created by COVID-19 is still in progress, it important to understand firms’ strategic responses prior external shocks (e.g., financial crisis 2007 and 2008) relationship between their courses of action post-shock firm performance. This study examines (1) whether practices reporting are associated with (2) firms conservative during exhibit better performa...

This paper proposes a framework for audited financial reporting that is intended to address major perceived limitations in current quality reporting principles. The paper thus addresses the potential decoupling problem between financial statement audits and what is being audited identified by Power (1997). Using an extended risk model, the framework not only identifies principles of quality fin...

The purpose of this research is to analyze whether profitability as proxied by return on assets, leverage debt-to-equity ratio and firm size total assets can affect the timeliness financial reporting. data used in secondary obtained from Indonesian Stock Exchange. sampling method purposive sampling. From 47 samples manufacturing companies registered industrial sector for 2017-2019 period, 141 u...

As more regulatory reporting requirements for equity-linked insurance move towards dependence on stochastic approaches, insurance companies are experiencing increasing difficulty with detailed forecasting and more accurate risk assessment based on Monte Carlo simulations. While there is vast literature on pricing and valuations of various equity-linked insurance products, very few has focused o...

Credit reporting systems are an important ingredient for financial markets. These systems are based upon the unique identification of borrowers, which is enabled if a compulsory identification system exists in a country. We present evidence derived from difference-in-difference analyses on the impact of the interplay of credit reporting and identification systems on financial access and interme...

OBJECTIVE To describe timeliness and completeness of maternal mortality notifications after the introduction of a revised national notification form in 1998, as well as socio-demographic and obstetric variables and causes of maternal deaths. DESIGN Retrospective descriptive study. SETTING Seven districts in Matebeleland North province. SUBJECTS 95 maternal death notifications from 1 Augus...

information asymmetry and conflicts of interest between management and shareholders lead to the phenomenon of moral hazard. moral hazard means that the managers may make some decisions (e.g. investment decisions) that do not meet the interests of shareholders. inefficient investment decisions include over or under-investment in firms’ labor and utilize the non-optimal number of human resources ...

This paper describes the framework of the institutional relationship between financial reporting and taxation in Japan and discusses how the relationship contributes corporate governance from viewpoints of reduction of some kinds of costs concerning tax compliance and political processes and both honest financial reporting and tax filing, in Japan. It has been criticized that the connection bet...