ABSTRACT We present theory and empirical evidence that greater financial reporting quality can incentivize myopic investments. In the model, increases investor response to earnings, elevating manager’s incentive invest myopically improve earnings. Using setting of Big N auditors’ acquisitions non-Big Ns, which increased earnings for acquired client firms, we find supporting Specifically, client...

The study analysed the quality of financial reporting among firms in Nigeria to determine level compliance selected with relevant regulations governing preparation and presentation published reporting. Secondary data were used for this study, a total 112 listed on Nigerian stock exchange that non-financial companies, out which 50 whose statements up date, using purposive sampling technique. Dat...

Purpose This paper aims to investigate the impact of corporate governance on financial reporting quality (FRQ) in Pakistan and UK. Design/methodology/approach In this paper, three accrual-based models are used analyse FRQ for a sample 1,550 firm-year observations, including 78 Pakistani firms 77 UK firms, period 2009–2018. Findings The analysis shows that board size has negative while foreign o...

The article substantiates the necessity of carrying out assessment quality financial reporting enterprise with purpose inserting level its information filling to needs users and increasing their confidence in institute accounting. Proceeding from it theoretical methodological positions estimation on basis use theory qualimetry are developed. proposed model covers three consecutive stages, which...