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Financial reporting and macroeconomics

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dc.contributor.authorTrombetta, Marco
dc.contributor.rorhttps://ror.org/02jjdwm75
dc.date.accessioned2024-07-02T16:11:28Z
dc.date.available2024-07-02T16:11:28Z
dc.date.issued2021-02-02
dc.description.abstractFinancial Reporting (FR) is a fundamental source of information for the correct functioning of markets. Traditionally, FR is associated with the communication activity done by firms to inform stakeholders and the general public about their financial performance. In the first and second part of this essay I revisit some of the channels through which firm-level FR affects and is affected by the macroeconomic environment. However, companies are not the only economic actors that engage in a FR activity. Local and national governments produce financial reports as well. In the third part of this essay, I review how we can use the theoretical framework developed for firm-level FR to study government-level FR. I conclude by highlighting the importance of incentives as the fundamental mediator of the relationship between FR and Macroeconomics. I remark how they shape different FR environments during crisis and non-crisis periods and the importance of taking these differences into account while regulating and supervising markets.
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dc.identifier.citationTrombetta, M. (2022). Financial reporting and macroeconomics. The European Journal of Finance, 28(4-5), 314-325.
dc.identifier.doihttps://doi.org/10.1080/1351847X.2021.1877166
dc.identifier.issn1466-4364
dc.identifier.urihttps://hdl.handle.net/20.500.14417/2879
dc.issue.number4-5
dc.journal.titleThe European Journal of Finance
dc.language.isoeng
dc.licensehttps://creativecommons.org/licenses/by-nd-nc/1.0/legalcode
dc.page.final325
dc.page.initial314
dc.page.total314-325
dc.publisherTaylor & Francis
dc.relation.departmentAccounting & Management Control
dc.relation.entityIE University
dc.relation.schoolIE Business School
dc.rightsAttribution Non Commercial No Derivatives 1.0 Generic
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nd-nc/1.0/legalcode
dc.subject.keywordfinancial reporting
dc.subject.keywordaccounting regulation
dc.subject.keywordcrisis
dc.subject.keywordfiscal guidance
dc.subject.otherfinancial reporting;accounting regulation;crisis;fiscal guidance
dc.titleFinancial reporting and macroeconomics
dc.typeinfo:eu-repo/semantics/article
dc.version.typeinfo:eu-repo/semantics/acceptedVersion
dc.volume.number28
dspace.entity.typePublication
relation.isAuthorOfPublication93153f41-861d-41e2-99ea-c2c1b96c7012
relation.isAuthorOfPublication.latestForDiscovery93153f41-861d-41e2-99ea-c2c1b96c7012
relation.isAuthorOfPublication.latestForDiscovery93153f41-861d-41e2-99ea-c2c1b96c7012
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