.../methodology/approach Using a quasi-experimental difference-in-differences (DiD) approach on a sample of 6,406 firm-year observations from S&P 1500 firms, covering the 2015–2020 period, we compare financial reporting quality ( FRQ) across carbon-intensive and non-carbon-intensive sectors. Findings...

...Jihad Al-Okaily; Moataz El-Helaly Purpose This paper examines the association between family firms and SEC comment letters, addressing a significant gap in the literature. Our inquiry is motivated by the argument that SEC comment letters offer insights about financial reporting quality as assessed...

...Emmanuel Mamatzakis; Eric Owusu Boahen Purpose In this paper, the authors opt for an identification strategy to examine the moderating impact of the institutional environment on the association between modern slavery and financial reporting quality, as measured by classification shifting and real...

... of its measurement. Next, we review the determinants of labor investment efficiency, categorizing them into firm fundamentals including financial reporting quality, governance and controls, corporate social responsibility/environmental regulation and macroeconomic determinants. Finally, we review...

... turnover has distinct effects on financial reporting quality. Design/methodology/approach The authors use a sample of firms extracted from Execucomp from the 1992 to 2021 period and examine three important indicators of firm’s accounting information quality: earning persistence; earnings...

...Xingtong Fang; Kaigang He; Yijun Meng; Jianfang Ye Purpose Social ties may either help chief executive officers (CEOs) supervise chief financial officers' (CFOs) behaviors effectively and improve financial reporting quality or lead to collusion and undermine financial reporting quality. Therefore...