The real effects of financial reporting

The real effects of financial reporting: Evidence and suggestions for ...

The studies are consistent in their findings that high-quality financial reporting is linked to peer firms' efficient investments and operational decisions, ...

Reporting matters: the real effects of financial reporting on investing ...

Issues of both equity and debt are examined in the research, finding that financial reporting directly affects these financing decisions. Firms ...

The Real Effects of Financial Reporting: Evidence and Suggestions ...

This article systematically reviews 94 accounting and finance studies that address the real effects of financial reporting.

Real Effects of Financial Reporting Quality and Credibility - PCAOB

However, the effect of auditing on financial statement credibility depends on the independence of the auditor and the rigor with which the audit is performed ( ...

Real Effects of Financial Reporting on Innovation: Evidence from ...

The effect of financial reporting standards that delay the recognition of uncertain tax benefits and reduce firms' investment in innovation is ...

Real Effects of Financial Reporting Quality and Credibility - LSE

However, the effect of auditing on financial statement credibility depends on the independence of the auditor and the rigor with which the audit is performed ( ...

The real effects of financial reporting - BI Open

Nevertheless, a small but fast- growing strand of the accounting and finance literature investigates the effects of financial reporting on the ...

The effects of financial reporting and disclosure on corporate ...

Evidence in prior studies suggests that financial reporting can ease financing frictions and allow firms to improve investment efficiency by tapping into new ...

(PDF) The Real Effects of Financial Reporting - ResearchGate

Whereas the effects of financial reporting on capital suppliers' decisions traditionally have received much attention, recent research has ...

Maintaining maintenance: The real effects of financial reporting for ...

Our study suggests that disclosing information in governments' financial reports can have real effects, such as mitigating underinvestment in ...

the real effects of financial reporting on investing and financing ...

Abstract. In this paper, I provide an overview of the research on the real effects of financial reporting on investing and financing decisions ...

The real effects of financial reporting on pay and incentives

The first real effect follows from the fact that incentives are often based on earnings, and the effectiveness of earnings-based incentives is positively ...

The Real Effects of Financial Reporting - KOPS

Nevertheless, a small but fast- growing strand of the accounting and finance literature investigates the effects of financial reporting on the ...

Maintaining Maintenance: The Real Effects of Financial Reporting ...

States were first required to report general infrastructure assets in their financial reports in 2001, following the adoption of GASB. Statement No. 34, as ...

The real effects of financial reporting

Nevertheless, a small but fast- growing strand of the accounting and finance literature investigates the effects of financial reporting on the ...

The real effects of financial reporting on pay and incentives

The second real effect has to do with how well the accounting system measures the expense of various pay components. Complex calculations are ...

Real Effects of Financial Reporting on Innovation: Evidence from ...

Consistent with earnings myopia, we find the effect is more pronounced in firms with higher levels of transient institutional ownership and ...

Reporting matters: the real effects of financial reporting on investing ...

In this paper, I provide an overview of the research on the real effects of financial reporting on investing and financing decisions made by firms.

The Real Effects of Financial Reporting : Evidence and Suggestions ...

This article systematically reviews 94 accounting and finance studies that address the real effects of financial reporting. Whereas the effects of financial ...

Real Effects of Financial Reporting on Innovation

ABSTRACT: This study examines whether financial accounting standards moderate the effectiveness of tax policy. Specifically, we examine whether myopic ...