Financial Reporting, Reputation, and Earnings Quality
A special issue of International Journal of Financial Studies (ISSN 2227-7072).
Deadline for manuscript submissions: 30 June 2026 | Viewed by 17
Special Issue Editor
Special Issue Information
Dear Colleagues,
With increasing demands from stakeholders in the capital market, the role of financial reporting in shaping firm reputation and ensuring earnings quality has become more critical than ever. This Special Issue of the International Journal of Financial Studies focuses on the relationships among financial disclosures, corporate credibility, and capital market valuation. We invite original contributions that examine how the credibility, integrity, and quality of financial reporting influence firm reputation, investor behavior, valuation, and regulatory responses—particularly in light of advances in information technology. We welcome both theoretical and empirical papers, including interdisciplinary approaches that draw on insights from accounting, finance, corporate governance, and economics.
The main topics of interest are as follows:
- Earnings quality and its implications for firm value and risk;
- Financial reporting and corporate reputation in capital markets;
- Analyst forecasts, media coverage, and reputational signaling;
- Real vs. accrual earnings management and market reactions;
- Restatements, fraud, and financial misreporting consequences;
- Audit quality and assurance mechanisms in preserving earnings credibility;
- Financial disclosure transparency and investor trust;
- Cross-jurisdictional studies on reporting standards and economic consequences;
- ESG-related disclosure quality and reputational capital;
- Computational and AI-based approaches to measuring earnings quality.
Dr. Seong Yeon Cho
Guest Editor
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. International Journal of Financial Studies is an international peer-reviewed open access quarterly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1800 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
Keywords
- financial reporting
- earnings quality
- capital markets
- earnings management
- audit quality
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