{"id":"https://openalex.org/W3131450556","doi":null,"title":"Financial Reporting Quality on Investors\u2019 Decisions","display_name":"Financial Reporting Quality on Investors\u2019 Decisions","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W3131450556","mag":"3131450556"},"language":"en","primary_location":{"id":"mag:3131450556","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3139529_code1629942.pdf?abstractid=3139529&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"volume":null,"type":"preprint","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3139529_code1629942.pdf?abstractid=3139529&mirid=1","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022570425","display_name":"Appolos Nwabuisi Nwaobia","orcid":"https://orcid.org/0000-0002-9223-014X","observed_orcids":["https://orcid.org/0000-0002-9223-014X"]},"institutions":[{"id":"https://openalex.org/I30887324","display_name":"Babcock University","ror":"https://ror.org/00k0k7y87","country_code":"NG","type":"education","lineage":["https://openalex.org/I30887324"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Appolos Nwabuisi Nwaobia","raw_affiliation_strings":["Babcock University,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Babcock University,","institution_ids":["https://openalex.org/I30887324"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068624456","display_name":"Jerry Kwarbai","orcid":"https://orcid.org/0000-0001-9390-9851","observed_orcids":["https://orcid.org/0000-0001-9390-9851"]},"institutions":[{"id":"https://openalex.org/I30887324","display_name":"Babcock University","ror":"https://ror.org/00k0k7y87","country_code":"NG","type":"education","lineage":["https://openalex.org/I30887324"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Jerry Kwarbai","raw_affiliation_strings":["Babcock University,"],"raw_orcid":"https://orcid.org/0000-0001-9390-9851","affiliations":[{"raw_affiliation_string":"Babcock University,","institution_ids":["https://openalex.org/I30887324"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5112615692","display_name":"Olajumoke O. Jayeoba","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I30887324","display_name":"Babcock University","ror":"https://ror.org/00k0k7y87","country_code":"NG","type":"education","lineage":["https://openalex.org/I30887324"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Jayeoba Olajumoke","raw_affiliation_strings":["Babcock University,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Babcock University,","institution_ids":["https://openalex.org/I30887324"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5111021426","display_name":"Ayodeji Temitope Ajibade","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I30887324","display_name":"Babcock University","ror":"https://ror.org/00k0k7y87","country_code":"NG","type":"education","lineage":["https://openalex.org/I30887324"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Ayodeji Temitope Ajibade","raw_affiliation_strings":["Babcock University,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Babcock University,","institution_ids":["https://openalex.org/I30887324"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I30887324"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":28,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.9810000061988831},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.9639999866485596},{"id":"https://openalex.org/keywords/investor-decision-making","display_name":"investor decision-making","score":0.8519999980926514},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.8899999856948853},{"id":"https://openalex.org/keywords/accrual-quality","display_name":"accruals quality","score":0.8450000286102295},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7210000157356262},{"id":"https://openalex.org/keywords/nigerian-stock-exchange","display_name":"Nigerian Stock Exchange","score":0.9020000100135803},{"id":"https://openalex.org/keywords/earnings-smoothing","display_name":"income smoothing","score":0.48100000619888306}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.7409230470657349},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.5895774364471436},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.5762986540794373},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5184788107872009},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5169450640678406},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.5051863789558411},{"id":"https://openalex.org/C2778865806","wikidata":"https://www.wikidata.org/wiki/Q6060850","display_name":"Investment decisions","level":3,"score":0.5028757452964783},{"id":"https://openalex.org/C5297727","wikidata":"https://www.wikidata.org/wiki/Q786970","display_name":"Autocorrelation","level":2,"score":0.4813457429409027},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.4444187879562378},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.41582220792770386},{"id":"https://openalex.org/C166819830","wikidata":"https://www.wikidata.org/wiki/Q2025903","display_name":"Operating cash flow","level":3,"score":0.41578349471092224},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.41272085905075073},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.39516040682792664},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3914766013622284},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3824896216392517},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.19807931780815125},{"id":"https://openalex.org/C109574028","wikidata":"https://www.wikidata.org/wiki/Q647525","display_name":"Behavioral economics","level":2,"score":0.0968731939792633},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3131450556","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3139529_code1629942.pdf?abstractid=3139529&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:3131450556","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3139529_code1629942.pdf?abstractid=3139529&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4297495480","https://openalex.org/W4406329212","https://openalex.org/W7124351225","https://openalex.org/W7165479016","https://openalex.org/W4410214465","https://openalex.org/W7161376611","https://openalex.org/W2987743865","https://openalex.org/W4389826699","https://openalex.org/W2508536273","https://openalex.org/W4287442427"],"abstract_inverted_index":{"Financial":[0],"reporting":[1,20,183,224],"quality":[2,21,39,158],"has":[3,134],"been":[4],"said":[5],"to":[6,35],"play":[7],"an":[8],"important":[9],"role":[10],"in":[11,143,169,201],"reducing":[12],"information":[13],"asymmetry.":[14],"Thus,":[15],"firms":[16],"with":[17],"high":[18],"financial":[19,182,223],"may":[22],"enhance":[23],"more":[24],"investors\u2019":[25,41,220],"decision.":[26,42],"Hence,":[27],"the":[28,52,83,90,106,117,122,161,174,181,190,195,199,202,208],"basic":[29],"objective":[30],"of":[31,46,69,89,121,129,153,177,215],"this":[32,172],"study":[33,58,212],"is":[34,60,187],"determine":[36],"whether":[37],"earnings":[38,77,209],"influence":[40],"The":[43,57,119,211],"sample":[44],"consisted":[45],"10":[47],"manufacturing":[48],"companies":[49],"listed":[50],"on":[51,65,116,160,189],"Nigerian":[53],"Stock":[54],"Exchange":[55],"Market.":[56],"period":[59],"5":[61],"years":[62],"(2010-2014).":[63],"Data":[64],"accrual":[66,163],"quality,":[67],"volume":[68],"investment,":[70],"Size,":[71],"age":[72],"and":[73,76,87,99,205,222],"growth":[74],"rate":[75],"per":[78],"share":[79],"were":[80,103,113],"drawn":[81],"from":[82],"published":[84],"annual":[85],"report":[86],"accounts":[88],"sampled":[91],"companies.":[92],"Correlation":[93],"matrix,":[94],"Vector":[95],"auto":[96],"regressive":[97],"estimation":[98,112],"Pooled":[100],"OLS":[101],"model":[102,133,164],"employed":[104],"for":[105,110,141],"analysis.":[107],"Diagnostic":[108],"tests":[109],"post":[111],"also":[114],"performed":[115],"model.":[118],"result":[120],"Ramsey":[123],"Reset":[124],"test":[125,140],"shows":[126],"a":[127,151,216],"p-value":[128,152],"0.2105,":[130],"implying":[131],"that":[132,192],"no":[135,147],"omitted":[136],"variables.":[137],"Also,":[138],"Wooldridge":[139],"autocorrelation":[142],"panel":[144],"data":[145],"indicates":[146],"first-order":[148],"autocorrelation,":[149],"showing":[150],"0.3642.":[154],"We":[155],"calculated":[156],"accruals":[157,193],"based":[159,188],"modified":[162],"proposed":[165],"by":[166,198],"Mac":[167],"Nichols":[168],"2002.":[170],"In":[171],"paper,":[173],"absolute":[175],"value":[176],"residual":[178],"error":[179],"represents":[180],"quality.":[184,225],"This":[185],"threshold":[186],"idea":[191],"reduce":[194],"smoothing":[196],"initiated":[197],"change":[200],"cash":[203],"flow":[204],"thus":[206],"increase":[207],"awareness.":[210],"finds":[213],"evidence":[214],"positive":[217],"association":[218],"between":[219],"decision":[221]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":7},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2021-03-01T00:00:00"}