’s commitment in providing disaggregated accounting information disciplines managers such that they provide more disaggregated … forward looking disclosures. As of 1998, SFAS 131 allows US firms to withhold audited profitability accounting information on … the results indicate that firms that do not show commitment in continuing to provide segmented profitability accounting …

enforcement is a prerequisite for ensuring compliance with accounting regulations (Hail and Leuz 2006, Daske et al. 2008, 2013 …

rules, earnings management, Accounting Law Modernization Act (BilMoG), transitional regulations, pension accounting …, Accounting Directive Implementation Act (BilRUG), voluntary annual audits …

examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …