(footnote presentation). Our study is motivated by standard-setting interest in performance reporting and financial statement …

This paper examines whether a firm's degree of conservatism in financial reporting is associated with its voluntary non … reporting conservatism. We expand this line of questioning and find that firms that adopt conservative financial reporting are … reduced when its financial reporting is more conservative. Our evidence suggests that the quantity and quality of CSR …

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 …

This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies … estimator proposed by Arellano and Bond (1991), highlights the positive effect of financial reporting quality (FRQ) on financial …

This study examines whether the mandatory adoption of Integrated Reporting (IR) in South Africa improves the ease of …

companies’ reporting strategy hinges on its financial performance. The research questions are tested through analysis of a …

. Spatially separated text and diagrams is also discussed in the context of integrated reporting which promotes the integrated … in integrated reporting helps integrated thinking and assists the interconnectedness of information. The findings suggest …