The impact of geography on corporate financial reporting

Geography;Expertise;Financial Reporting Consistency;Inappropriate Accounting;Local Knowledge Transfers

Sivadasan, Padmakumar Mathrumandiram

关键词: Geography;    Expertise;    Financial Reporting Consistency;    Inappropriate Accounting;    Local Knowledge Transfers;   

Others  :  https://www.ideals.illinois.edu/bitstream/handle/2142/17060/2_mathrumandiram_sivadasan_padmakumar.pdf?sequence=3&isAllowed=y

美国|英语

来源: The Illinois Digital Environment for Access to Learning and Scholarship

【 摘 要 】

I investigate the impact of geography on corporate financial reporting.Specifically, I predict and document that both the availability of accounting and business expertise and the resulting knowledge transfers in a location influence the financial reporting attributes of public companies headquartered in that location.The nature of this impact is moderated by auditor attributes.I further investigate whether local knowledge transfers can contribute to the spread of inappropriate accounting practices and document strong local effects in the incidence of backdating-related restatements.These impacts of location on financial reporting are novel and incremental to effects reported in prior studies.