institutional ownership may enhance the financial reporting timeliness of the firms. Also, the results demonstrate that government … additional factors influencing audit report lag. Thus, reducing the financial reporting lag may mitigate information asymmetry …

This paper analyses whether accounting quality produces any impact on firm performance using only accounting data: the … abnormal accruals methodology to evaluate accounting quality and ROA to determine firm performance. This is important because … accounting information guides investment decisions (Bradshaw et al., 2004 and Verdi, 2006). For 17 European countries, findings …

variation in top executives’ impact on financial reporting quality and to demonstrate how observable differences in behavior can … influence financial reporting quality in private firms. Resource allocation trade-offs shape organisms’ development of LH … evidence across various ex post and ex ante measures and specifications that financial reporting quality in firms managed by …