# New Research in Accounting and Economics

Elizabeth Blankespoor and team examine financial reporting.

- **Source:** [Journal of Accounting and Economics](https://www.sciencedirect.com/journal/journal-of-accounting-and-economics)
- **Topic:** [Finance](https://brifing.si/c/finance)
- **Original article:** <https://www.sciencedirect.com/science/article/pii/S0165410126000583?dgcid=rss_sd_all>
- **On Brifing:** https://brifing.si/s/94116f58-e575-42a2-8fa8-71543ef2bffc

## Introduction

Elizabeth Blankespoor and her team investigated the impact of financial reporting on companies. This study was published in the Journal of Accounting and Economics.

## Research Objective

The main goal of the study was to increase the transparency of financial reporting and address deficiencies in this area. This aims to provide more reliable information for investors.

## Method

The researchers analyzed the financial reports of various companies to uncover inconsistencies in the reporting processes. These analyses were conducted with an academic approach.

## Findings

The study showed that deficiencies in financial reporting negatively affect companies' performance. These findings highlight the need to improve reporting standards.

## Implications

The research revealed that increasing the transparency of financial reporting positively influences investors' decision-making processes.

## Conclusion

This study is considered an important step towards improving financial reporting standards. It aims to create a more reliable financial environment for companies and investors.

## Sources covering this story

- https://www.sciencedirect.com/science/article/pii/S0165410126000583?dgcid=rss_sd_all — 

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_Summary written by Brifing from the original reporting. Copyright in the original article belongs to its publisher; read the full piece at the link above._
