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Proprietary Costs of Financial Reporting, Country-Level Attributes, and Financial Statement Comparability.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Proprietary Costs of Financial Reporting, Country-Level Attributes, and Financial Statement Comparability./
Author:	Gil, Jangho.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2020,
Description:	76 p.
Notes:	Source: Dissertations Abstracts International, Volume: 82-01.
Contained By:	Dissertations Abstracts International82-01.
Subject:	Research. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=27837771
ISBN:	9798662373488

Proprietary Costs of Financial Reporting, Country-Level Attributes, and Financial Statement Comparability.
Gil, Jangho.

Proprietary Costs of Financial Reporting, Country-Level Attributes, and Financial Statement Comparability. - Ann Arbor : ProQuest Dissertations & Theses, 2020 - 76 p.

Source: Dissertations Abstracts International, Volume: 82-01.

Thesis (Ph.D.)--The University of Texas at El Paso, 2020.

This item must not be sold to any third party vendors.

This study investigates the impact of country-level attributes on the relationship between proprietary costs of financial reporting and financial statement comparability. Given that managers use discretion in financial reporting, proprietary costs of financial reporting and country-level attributes could play a role in shaping managers' financial reporting behavior, which, in turn, could have an impact on financial statement comparability. For international study, I use four country-level latent factors, suggested by Isidro et al. (2019), that categorize most country-level features that affect financial reporting practices. I find that the negative relationship between proprietary costs and comparability is stronger in countries with relatively poorer financial reporting environments. This result indicates that managers are more concerned about proprietary costs and enjoy more discretion allowed by poorer financial reporting environments. Further, I find that strong protection of investor rights and better developed capital markets are most effective in restricting managers' use of discretion in financial reporting. This study provides guidance for standard setters in countries with poor financial reporting environments. Regulators should emphasize strong protection of investor rights and further develop capital markets in order to enhance firms' financial reporting quality.

ISBN: 9798662373488Subjects--Topical Terms:

531893
Research.
Subjects--Index Terms:

Financial statement comparability

Proprietary Costs of Financial Reporting, Country-Level Attributes, and Financial Statement Comparability.
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245 1 0 $a Proprietary Costs of Financial Reporting, Country-Level Attributes, and Financial Statement Comparability.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2020
300 $a 76 p.
500 $a Source: Dissertations Abstracts International, Volume: 82-01.
500 $a Advisor: Gotti, Giorgio.
502 $a Thesis (Ph.D.)--The University of Texas at El Paso, 2020.
506 $a This item must not be sold to any third party vendors.
520 $a This study investigates the impact of country-level attributes on the relationship between proprietary costs of financial reporting and financial statement comparability. Given that managers use discretion in financial reporting, proprietary costs of financial reporting and country-level attributes could play a role in shaping managers' financial reporting behavior, which, in turn, could have an impact on financial statement comparability. For international study, I use four country-level latent factors, suggested by Isidro et al. (2019), that categorize most country-level features that affect financial reporting practices. I find that the negative relationship between proprietary costs and comparability is stronger in countries with relatively poorer financial reporting environments. This result indicates that managers are more concerned about proprietary costs and enjoy more discretion allowed by poorer financial reporting environments. Further, I find that strong protection of investor rights and better developed capital markets are most effective in restricting managers' use of discretion in financial reporting. This study provides guidance for standard setters in countries with poor financial reporting environments. Regulators should emphasize strong protection of investor rights and further develop capital markets in order to enhance firms' financial reporting quality.
590 $a School code: 0459.
650 4 $a Research. $3 531893
650 4 $a Standards. $3 3560310
650 4 $a Comparability. $3 3687163
650 4 $a Culture. $3 517003
650 4 $a Threats. $3 594889
650 4 $a Investments. $3 566987
650 4 $a Asymmetry. $3 3562922
650 4 $a Competition. $3 537031
650 4 $a Regulation. $3 3561775
650 4 $a Hypotheses. $3 3560118
650 4 $a Enforcement. $3 3564162
650 4 $a Society. $3 700566
653 $a Financial statement comparability
653 $a International accounting
653 $a Proprietary costs
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773 0 $t Dissertations Abstracts International $g 82-01.
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792 $a 2020
793 $a English
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