This paper examines the effects of financial reporting quality on international trade. First, I conduct country-sector-level analyses and find that a one standard deviation increase in country is associated with increases manufacturing exports imports 4.2 3.5 percent, respectively. Second, exploit regulation change China use administrative firm-level trade data to differences-in-differences ana...

extensible business reporting language (xbrl) is an xml-based open standard, developed specifically for financial reporting. in wider terms, xbrl is a technology by which directed searches and simultaneous presentation of related financial statement facilitate, and also footnote information could potentially help financial statements’ users. the use of search-facilitating technology depletes di...

In this paper, I discuss financial reporting under economic policy uncertainty. This paper is one of the first papers to relate uncertainty behaviour. It identifies link between and in terms earnings management fair value accounting. argues that high will transmit fewer new information firms which can motivate managers influence accounting numbers direction desired outcome. The discussion adds ...