introduction: the quality of the information provided in the public sector is of a high importance due to the specific purpose of reporting. presenting reliable, complete, and timeliness information of the activities in the governmental sector by using desirable public sector accounting system provides a better opportunity for people's monitoring on the offering of governmental services, transp...

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...

This paper aims to investigate the effect of firm reporting quality, timeliness andquantity for disclosure and reliability of financial reports on the reaction of stockprice delay. Statistical population includes 111 active firms in Tehran stock exchangeduring 2010-2014 using Cochrane method with the confidence level of95%. Totally, they were 555 firms-years. In this paper, linear and nonlinear...