Financial reporting Corporate governance 2 Finance 2 Investment 2 Real effects 2 Accounting 1 Accounting information 1 Accruals management 1 Applicability 1 Audit fees 1 Audit practice 1 Auditing 1 Business groups 1 Commerce 1 Compliance 1 Consolidation 1 Corporate internet reporting 1 Correlation methods 1 Cost of debt 1 Costs 1 Credit markets 1 Credit ratings 1 Credit spread 1 Credit spreads 1 Data visualization 1 Default prediction 1 Disclosure 1 ESG reporting 1 Earnings discontinuity 1 Earnings distribution 1