Financial Reporting Quality in Emerging Economies : Empirical Evidence from Brazil and South Africa / Peter Kajüter, Gregor Hagemann
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| Autore: |
Hagemann Gregor
|
| Titolo: |
Financial Reporting Quality in Emerging Economies : Empirical Evidence from Brazil and South Africa / Peter Kajüter, Gregor Hagemann
|
| Pubblicazione: | Frankfurt a.M, : PH02, 2016 |
| 2016, c2017 | |
| Edizione: | 1st, New ed. |
| Descrizione fisica: | 1 online resource (361 p.) : , EPDF 147 ill |
| Disciplina: | 657/.3091724 |
| Soggetto topico: | Accounting - Developing countries |
| Financial statements - Brazil | |
| Financial statements - South Africa | |
| Persona (resp. second.): | KajüterPeter |
| HagemannGregor | |
| Note generali: | Peter Lang GmbH, Internationaler Verlag der Wissenschaften |
| Nota di contenuto: | 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 |
| Sommario/riassunto: | 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. |
| Altri titoli varianti: | Muensteraner Schriften zur Internationalen Unternehmensrechnung |
| Titolo autorizzato: | Financial reporting quality in emerging economies |
| ISBN: | 3-631-71544-7 |
| 3-631-71545-5 | |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910158858203321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |