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Isidro, H., Nanda, D. J. & Wysocki, P. (2020). On the relation between financial reporting quality and country attributes: research challenges and opportunities. Accounting Review. 95 (3), 279-314
H. O. Isidro et al., "On the relation between financial reporting quality and country attributes: research challenges and opportunities", in Accounting Review, vol. 95, no. 3, pp. 279-314, 2020
@article{isidro2020_1734884372066, author = "Isidro, H. and Nanda, D. J. and Wysocki, P.", title = "On the relation between financial reporting quality and country attributes: research challenges and opportunities", journal = "Accounting Review", year = "2020", volume = "95", number = "3", doi = "10.2308/accr-52607", pages = "279-314", url = "https://aaajournals.org/loi/accr" }
TY - JOUR TI - On the relation between financial reporting quality and country attributes: research challenges and opportunities T2 - Accounting Review VL - 95 IS - 3 AU - Isidro, H. AU - Nanda, D. J. AU - Wysocki, P. PY - 2020 SP - 279-314 SN - 0001-4826 DO - 10.2308/accr-52607 UR - https://aaajournals.org/loi/accr AB - We provide new evidence on the co-dependence among the many country attributes previously linked to financial reporting quality. First, we show that the synchronicity of 21 changing country attributes spikes surrounding mandatory IFRS adoption. Thus, while IFRS adoption “explains” increased reporting quality, this finding disappears after including other changing country determinants of reporting quality. Second, a single underlying factor distills the numerous reporting quality measures used in the international literature. Finally, we document that four underlying country factors largely subsume the individual explanatory power of 72 candidate country attributes in explaining reporting quality levels across countries. We conclude with implications and suggestions for future research on international reporting quality. ER -