Financial reporting quality in emerging economies: empirical evidence from brazil and south africa
Auteur :
Hagemann, Gregor
Éditeur :
Peter Lang AG
ISBN :
9783631715437
Date de publication :
16 déc. 2016
Dimensions :
21,0 x 14,8 cm
Poids :
570 g
Langue :
Anglais
Pays d'origine :
Suisse
The results of the study reveal differences of the financial reporting quality (operationalized by reporting content, readability and earnings management) of listed companies in the two emerging economies Brazil and South Africa as well as Germany. The findings show significant determinants of financial reporting quality and economic consequences.