Financial Reporting Quality in Emerging Economies
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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.
Contrary to their increasingly important role in the global economy, little is known so far about the financial reporting practices in emerging economies. This study therefore analyses the financial reporting practices of listed firms in Brazil and South Africa. It also investigates the determinants of financial reporting quality and its effect on information asymmetries. In addition, the author compares the results for the two emerging economies to those for Germany representing a developed economy. The empirical findings have several implications for researchers and lecturers as well as for practitioners, such as preparers and users of financial reports, legislators, standard setters and auditors.
Basis of financial reporting quality - Emerging economies and their accounting environment - Financial reporting in Brazil and South Africa - Financial reporting practice - Determinants of financial reporting - Capital market consequences of financial reporting quality - Institutionalism - Accruals-based earnings management measure - Disclosure index - Readability - Information asymmetries - Economic consequences
Gregor Hagemann studied Business Administration at the University of Münster (Germany) and at the Turku School of Economics (Finland). He worked as a research assistant for the Chair of International Accounting at the University of Münster.
- Autor: Gregor Hagemann
- 2016, XXIX, 332 Seiten, Maße: 0,9 x 21,6 cm, Gebunden, Englisch
- Verlag: Peter Lang Ltd. International Academic Publishers
- ISBN-10: 3631715439
- ISBN-13: 9783631715437
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