... note: Accepted by Andrew C. Call, under the Senior Editorship of W. Robert Knechel. 02 06 2021 07 03 2024 12 03 2024 2024 strategic alliances debt contracting lending relationships accounting quality Strategic alliances are contractual agreements involving...

... 2002 ; Kothari, Mizik, and Roychowdhury 2016 ). 2023 professional oath financial reporting accounting quality accruals-based earnings management rationalization of fraud real-activities earnings management Finally, we also examine potential differences in the effect of oaths...

...Rui Ge; Yuan Ji; Henock Louis ABSTRACT We show that the number of governance provisions imposed on a firm by a strategic alliance partner decreases with the firm's accounting quality. This effect is weaker when the firm has greater bargaining power and stronger when the alliance project is riskier...

...Sadok El Ghoul; Omrane Guedhami; Yongtae Kim; Hyo Jin Yoon ABSTRACT Using data from 19 countries over the 1990–2015 period, we examine how economic policy uncertainty (EPU) affects accounting quality. We find that accounting quality, measured based on Nikolaev's (2018) model, increases during...

...Ningzhong Li; Yun Lou; Clemens A. Otto; Regina Wittenberg-Moerman ABSTRACT We examine the relation between accounting quality and debt concentration in corporate capital structures (i.e., firms' tendency to rely predominantly on only a few types of debt). Motivated by theoretical and empirical...

... reporting quality. JEL Classifications: F30; G15; K22; M41. Data Availability: Data used in this paper are from publicly available sources and/or are drawn directly from data tabulated in published research papers. accounting quality codependence financial reporting international accounting...

...Kara Wells ABSTRACT I investigate whether individual managers have an incremental effect on firms' accounting quality (AQ) after controlling for known determinants of AQ, time fixed effects, and firm fixed effects. To identify the manager-specific effect on firm AQ, I construct a dataset...

... enforcement SOX 404 accounting quality We examine the reporting of accounting restatements by foreign firms listed in the United States. Accounting rules in the U.S. require firms to issue a restatement correcting prior material errors upon discovery ( Financial Accounting...

..., and the accounting and audit environments in a country can provide the World Bank with confidence that aid is being used as intended rather than being diverted for personal or political gain. We find that development aid loans are higher for countries with stronger accounting quality, where IFRS use is mandated...

... the importance of controlling for cash flow shocks in asset-pricing tests that use realized returns. Editor's note: Accepted by Paul Zarowin. November 2008 January 2012 2012 accounting quality asset pricing cash flow shocks cost of equity...