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.

中文翻译：

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经济政策不确定下的财务报告

目的

本文旨在讨论经济政策不确定性下的财务报告。

设计/方法/方法

本文使用话语分析来检验经济政策不确定性下的财务报告。

发现

本文在盈余管理和公允价值会计方面确定了经济政策不确定性和财务报告之间的联系。它认为，高度的经济政策不确定性将向公司传递更少的新信息，这些信息可以激励管理者朝着期望的财务报告结果的方向影响会计数据。

原创性/价值

尚未研究经济政策不确定性与财务报告之间的关系。本文是最早将经济政策不确定性与财务报告行为联系起来的论文之一。