Novija istraţivanja iz podruĉja korporativnog upravljanja usmjerena su na utvrĊivanje u kojoj mjeri kvaliteta financijskog izvještavanja utjeĉe na daljnji razvoj poduzeća. S obzirom na asimetriju informacija koju posjeduje menadţment, a prouzroĉeno suprotstavljenim interesima u vezi raspolaganja dobiti, dolazi do manipuliranja u financijskim izvještajima, pa je stvorena potreba ukljuĉivanja vlasnika, i drugih investitora i vjerovnika u primjenu nadzornih mehanizama. Globalizacija trţišta stavlja pred poduzeća sve teţe zadatke, jer je konkurencija sve veća. Investitori lakše ulaţu u dionice poduzeća koja iskazuju dobit, pa tako raste i vrijednost dionice, povećava se trţišna kapitalizacija, lakše se pribavljaju izvori financiranja. Zbog pritiska i od straha od gubitka korporativne reputacije, manipulacija se poĉinje koristiti kao oblik utjecaja na rezultat. Zbog sve većeg broja pronevjera, uvode se razni sistemi zaštite u vidu zakona ili naĉela. Raste interes za brojnijim istraţivanjima koja bi ukazala na vaţnost kvalitetnog izvještavanja i potaknula menadţment na kvalitetnije izvještavanje, a investitore da uoĉe i nagrade kvalitetnije izvještavanje kroz niţe troškove financiranja.Recent studies in the field of corporate governance are aimed at defining the extent to which the quality of financial reporting affects the further development of a company. Due to asymmetry of information possessed by management, and caused by conflicted interests regarding the disposition of earnings, a problem of manipulation in the financial statements occurs, so the owners and other investors and creditors have to be included in the implementation of the supervising mechanisms. Market globalization poses increasingly difficult tasks to the company, because competition is increasing. It is easier for investors to invest in shares of companies with reported earnings, with that the share price, as well as the market capitalization increase, and it is easier to obtain funding sources. Because of the pressure or fear of loss of corporate reputation, manipulation starts being used as a form of influence on the company's result. Due to increasing number of proven fraud, various systems of protection in the form of laws or principles are introduced. There is an increase of interest in more research that would indicate the importance of quality reporting and encourage management to perform reporting of higher quality. It would also encourage investors to recognize and reward a higher quality of reporting through lower financing costs
