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Financial reporting under economic policy uncertainty

Peterson Kitakogelu Ozili (Governor’s Department, Central Bank of Nigeria, Abuja, Nigeria)

Journal of Financial Reporting and Accounting

ISSN: 1985-2517

Article publication date: 30 December 2020

Issue publication date: 28 May 2021

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278

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.

Keywords

Citation

Ozili, P.K. (2021), "Financial reporting under economic policy uncertainty", Journal of Financial Reporting and Accounting, Vol. 19 No. 2, pp. 325-338. https://doi.org/10.1108/JFRA-08-2020-0242

Publisher

:

Emerald Publishing Limited

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