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Financial reporting under economic policy uncertainty

Author

Listed:
  • Peterson Kitakogelu Ozili

Abstract

Purpose - This paper aims to discuss financial reporting under economic policy uncertainty. Design/methodology/approach - The paper uses discourse analysis to examine financial reporting under economic policy uncertainty. Findings - The paper identifies the link between economic policy uncertainty and financial reporting, in terms of earnings management and fair value accounting. It argues that high economic policy uncertainty will transmit fewer new information to firms which can motivate managers to influence accounting numbers in the direction of the desired financial reporting outcome. Originality/value - The relationship between economic policy uncertainty and financial reporting has not been studied. This paper is one of the first papers to relate economic policy uncertainty to financial reporting behavior.

Suggested Citation

  • Peterson Kitakogelu Ozili, 2020. "Financial reporting under economic policy uncertainty," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 19(2), pages 325-338, December.
    • Handle: RePEc:eme:jfrapp:jfra-08-2020-0242
    DOI: 10.1108/JFRA-08-2020-0242
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    Cited by:

    1. is not listed on IDEAS
    2. Chai Bin‐Feng & Sultan Sikandar Mirza & Tanveer Ahsan & Muhammad Azeem Qureshi, 2024. "How uncertainty can determine corporate ESG performance?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2290-2310, May.
    3. Li, Zhenjie & Han, Jie & Sun, Xiaoyan & Cheng, Lihan, 2025. "Digital transformation and accounting information quality: The role of environmental uncertainty in the era of digital," International Review of Economics & Finance, Elsevier, vol. 103(C).

    More about this item

    Keywords

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    JEL classification:

    • E51 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Money Supply; Credit; Money Multipliers
    • E58 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Central Banks and Their Policies
    • E59 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Other
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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