We study financial reporting and disclosure practices in China using survey methods similar to prior studies of U.S. firms (i.e., Graham, Harvey, and Rajgopal, 2005; Dichev, Graham, Harvey, and Rajgopal, 2013). Comparing earnings features, motives to manage and smooth earnings, and voluntary...

Purpose: The purpose of this study is to examine the impact of financial statement comparability as a qualitative feature of financial reporting on cash holdings and the mediating role of disclosure quality and financing constraints in firms listed on the Tehran Stock Exchange...

This study investigates how franchise accounting principles can be used to assess risks and potential disclosures in financial reports. In franchise accounting, the franchisor (franchisor) and the franchisee (franchiseee) have a contract. In this contract, the franchisor provides support,...

The integrity of audited financial statements has been widely criticized, especially over the last decade. Arthur Levitt, then chairman of the Securities Exchange Commission (SEC), brought widespread attention to the practice of earnings management in a speech he delivered in 1998 (Levitt,...

This paper examines factors that are associated with the level of a firm's environmental disclosure in the footnotes of its annual report financial statements and its 10-K report filed with the Securities and Exchange Commission (SEC). The levels of environmental disclosure are measured using...