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Financial Reporting Quality in Emerging Economies

- Empirical Evidence from Brazil and South Africa

Bag om Financial Reporting Quality in Emerging Economies

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.

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  • Sprog:
  • Engelsk
  • ISBN:
  • 9783631715437
  • Indbinding:
  • Hardback
  • Sideantal:
  • 332
  • Udgivet:
  • 16. december 2016
  • Udgave:
  • Størrelse:
  • 215x154x25 mm.
  • Vægt:
  • 572 g.
  • 8-11 hverdage.
  • 11. december 2024
Forlænget returret til d. 31. januar 2025

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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.

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