Product market competition and financial analysts' forecast quality: The mediating role of financial reporting quality

Internal Audit, Board of Directors and Financial Reporting Quality

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

Assessing Mediating Role of Financial Satisfaction in the Relationship Between Financial Literacy and Quality of Life Among Retired Older Adults

Objective: Quality of life in old age is of major importance because the world population is aging rapidly. Financial satisfaction is one of the important components of quality of life. So, the present study was aimed to determine the association between financial literacy and quality of life with mediating role of financial satisfaction among retired older adults residing in Qazvin, Iran. Met...

Ownership Structure and Quality of Financial Reporting

Financial Reporting Quality and Corporate Innovation

This paper examines the effects of financial reporting on corporate innovation. After controlling for other determinants of corporate innovation, I find that firms with higher-quality financial reporting exhibit greater innovation. I show that the relation between financial reporting quality and innovation is more pronounced for firms that have greater growth opportunities, those that operate i...

Corporate General Counsel and Financial Reporting Quality

Judicial Branch. We thank John Jiang for generously providing us the SAS code for computing executive incentives. We thank the Abstract We examine the influence of general counsel on firms' accounting quality and earnings management practices. We consider two views of the role of general counsel and how they relate to financial reporting. The first is the " gatekeeper " role in which the genera...