We investigate whether securities commission oversight reduces the complexity of financial reporting (complexity). To measure the securities commission oversight, we use comment letters from securities commission of Iran. Further, to measure the complexity, we employ the Fog index. Using a...

Purpose – Informational efficiency is a fundamental aspect of capital market quality, and therefore, regulators, managers and practitioners attempt to find ways to improve the informational efficiency. Since prior studies majorly focus on the numerical attributes of corporate reporting, it is...

Purpose — The regulatory review process imposes significant costs on companies. Therefore, managers try to find ways to avoid the regulatory review risk. This paper investigates whether corporate reporting readability reduces the regulatory review risk. Design/methodology/approach — This...

Purpose — Prior studies provide mixed evidence on the association of board busyness and firm productivity. Thus, this paper empirically analyzes how board busyness affects firm productivity. Design/methodology/approach — To measure board busyness, this paper computes the percentage of...

Purpose - This study investigates the association between managerial ability and earnings quality in firms listed on the Iraq Stock Exchange and how the emergence of the Islamic State of Iraq and Syria (ISIS) influences the association.Design/methodology/approach - This study uses a sample of...