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Discussion of “Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events”
Author(s) -
Hales Jeffrey
Publication year - 2018
Publication title -
contemporary accounting research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.769
H-Index - 99
eISSN - 1911-3846
pISSN - 0823-9150
DOI - 10.1111/1911-3846.12394
Subject(s) - quality (philosophy) , politics , chen , financial market , focus (optics) , accounting , economics , finance , business , political science , law , epistemology , paleontology , philosophy , biology , physics , optics
In this paper, I provide a summary and discussion of Chen, Hope, Li, and Wang (2018). In my discussion, I summarize their main findings and focus on key conceptual aspects of their research design. I also comment more broadly on financial reporting quality. Throughout my discussion, I offer a number of specific opportunities to extend this line of research.