The objective of this study is to examine the relevance and reliability aspects of accounting with respect earnings’ usefulness which measured as the association between earnings share returns. Motivated by lack research in emerging markets, paper focused on companies listed on stock exchanges Visegrad Group (V4) countries. Multiple regression analyses are used establish links attribu...

Most companies maintain warranty databases for purposes of financial reporting and warranty expense forecasting. In some cases, there are attempts to extract engineering information (e.g., on the reliability of components) from such databases. Another important application is to use warranty data to detect potentially serious field reliability problems as early as possible. When a serious probl...

The domain of business reporting and especially financial reporting plays an important role when discussing internal and external information flows among organizational units. The research literature addresses the financial reporting domain often as a financial reporting supply chain. This paper explores the FRSC and addresses whether there exists a theory for the internal and external company ...

the main goal of this paper is determining the link between information asymmetry among equity investors and conservatism in financial reporting. becouse we argu that information asymmetry between equeity investors generates accounting conservatism in financial statements. conservatism reduces the manager's incentives and ability to manipulate accounting numbers and so reduces agency costs...

I investigate the determinants and economic consequences associated with firms’ financial reporting choices. Recognizing the endogeneity associated with these choices, I find evidence of a positive association between investors’ demands for firm-specific information and financial reporting quality. I also find that higher proprietary costs are associated with a lower quality of financial inform...