Handbook on the Financial Reporting Environment

Ge, Weili; Koester, Allison; McVay, Sarah

Handbook on the Financial Reporting Environment

Edited by Weili Ge, Allison Koester and Sarah McVay

Abstract: This timely Handbook offers a practical guide to understanding the complex world of financial reporting. It depicts how the financial reporting environment is shaped by key players, including standard setters, managers, auditors, and regulators, and how sophisticated users like institutional investors and creditors use financial information for their decision making.

Keywords: Financial Reporting Environment; Financial Accounting; Accounting Information; Managerial Discretion; Decision-Making (search for similar items in EconPapers)
Date: 2025
ISBN: 9781800888678
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Chapters in this book:

Introduction to the Handbook on the Financial Reporting Environment: Weili Ge, Allison Koester and Sarah McVay
The role of standard setters in financial reporting: Christine Botosan, Derek Christensen, Michael Durney, Kurt Gee and Cassie Mongold
Investments in the financial reporting process: Maria Khrakovsky and Nemit Shroff
Managers’ financial reporting incentives: David Burgstahler and Elizabeth Chuk
Managers’ tools to meet earnings management incentives: Kalash Jain and Doron Nissim
The role of the human element: managerial characteristics and the financial reporting environment: Weili Ge, Katie Lem and Keehea Moon
Financial reporting effects of tax planning and execution: Allison Koester, Terry Shevlin and Ryan Wilson
Alternative performance measures: Sarah McVay, Edgar Rodriguez-Vazquez, Sara Toynbee and Benjamin C. Whipple
Management guidance: Mei Feng and Lian Fen Lee
Managers’ channels of communication: Dawn A. Matsumoto and Gregory S. Miller
Environmental impact disclosures: Peter Easton, Rachna Prakash, George Ruch and Gary Taylor
The role of the board on corporate reporting: Gaizka Ormazabal
The role of external auditors in the financial reporting process: Lauren M. Cunningham and Sarah E. Stein
The role of regulators in financial reporting: Jonas Heese
Institutional factors: political economy, legal systems, and social norms: Yuan Chen Aj and T.J. Wong
Information processing costs: Elizabeth Blankespoor and Ed deHaan
The role of financial reporting in debt markets: Matthew A. Phillips and Regina Wittenberg-Moerman
Wall Street analysts: frenemies of both investors and managers: Mark Bradshaw and Andrew C. Call
Value investing: integrating theory and practice: Charles M.C. Lee
Market efficiency with costly information: Charles M.C. Lee
The financial reporting environment from a practitioner's perspective: Crystal Finkelstein and Christina Nichols

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