Financial Reporting Quality in Emerging Economies

Empirical Evidence from Brazil and South Africa

Business & Finance, Business Reference, Education, Corporate History, Management & Leadership, Decision Making & Problem Solving
Cover of the book Financial Reporting Quality in Emerging Economies by Gregor Hagemann, Peter Lang
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Author: Gregor Hagemann ISBN: 9783631715451
Publisher: Peter Lang Publication: December 22, 2016
Imprint: Peter Lang GmbH, Internationaler Verlag der Wissenschaften Language: English
Author: Gregor Hagemann
ISBN: 9783631715451
Publisher: Peter Lang
Publication: December 22, 2016
Imprint: Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Language: English

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.

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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.

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