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Financial reporting under economic policy uncertainty

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  • 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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    More about this item

    Keywords

    Economic policy uncertainty; Financial reporting; Accrual; Accounting quality; Policy uncertainty; Loan loss provisions; Earnings management; Fair value accounting; G21; M41; M40; M48; G32;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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