study, the financial reporting quality is measured with conventional approaches following Dechow, Sloan and Sweeney (1995 … baseline analysis will test the relationship between firms' financial reporting quality and hedging activities. We will further … how the hedging activities moderate the underinvestment in firms with low financial reporting quality. Findings - We find …

implementation is associated with higher reporting quality and reduced volatility in future firm performance in terms of both …

, this study examines the determinants of sustainability reporting quality of listed deposit money banks in Nigeria. The … gender diversity positively influence sustainable reporting quality, whereas firm performance and board independence have a …

: financial reporting quality, the social progress index, and the world corporate governance index. The findings show that …

accounting ethics and financial reporting quality, against the backdrop of the unending corporate collapses and their antecedent … financial reporting quality in extant literature. In addition, we found a significant moderating influence of idiosyncratic … diversity on the relationship between accounting ethics and financial reporting quality.Practical implications- The study …

In developed markets, the connection between financial reporting quality (FRQ) and enhanced investment efficiency is …

Purpose: The purpose of this research is to analyze the financial reporting quality during the Covid-19 pandemic. This … Wilcoxon signed rank test to compare the financial reporting quality between the period prior and during the pandemic. The … financial reporting quality is proxied by accrual earning management. Findings: This research finds that the financial reporting …

: financial reporting quality, the social progress index, and the world corporate governance index. The findings show that …