Financial Reporting Quality in Emerging Economies Empirical Evidence from Brazil and South Africa |
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| Author:
| Hagemann, Gregor |
| Series title: | Muensteraner Schriften Zur Internationalen Unternehmensrechnung Ser. |
| ISBN: | 978-3-631-71543-7 |
| Publication Date: | Dec 2016 |
| Publisher: | Peter Lang GmbH, Internationaler Verlag der Wissenschaften
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| Book Format: | Hardback |
| List Price: | USD $109.90 |
Book Description:
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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.
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.