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
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from Peter Lang

Cover of the book Die Entscheidungskompetenz des minderjaehrigen Patienten in der medizinischen Behandlung by Gregor Hagemann
Cover of the book The Newsroom by Gregor Hagemann
Cover of the book Die einheitliche Auslegung des Tatbestandsmerkmals «verleiten» in geltenden deutschen Straftatbestaenden by Gregor Hagemann
Cover of the book English Teaching and New Literacies Pedagogy by Gregor Hagemann
Cover of the book Internationales Alfred-Doeblin-Kolloquium Zuerich 2015 by Gregor Hagemann
Cover of the book Pedagogical Matters by Gregor Hagemann
Cover of the book From John of Apamea to Marks Gospel by Gregor Hagemann
Cover of the book Buechner-Rezeptionen interkulturell und intermedial by Gregor Hagemann
Cover of the book Die Anwendung der Umsatzsteuerorganschaft im nationalen Recht by Gregor Hagemann
Cover of the book Contemporary Research in Sports Economics by Gregor Hagemann
Cover of the book Der Schutz der oeffentlichen Ordnung im Versammlungsrecht by Gregor Hagemann
Cover of the book Ecolinguistics by Gregor Hagemann
Cover of the book Andreas Dresen by Gregor Hagemann
Cover of the book Sales Coaching by Benedict by Gregor Hagemann
Cover of the book Implementierung der nichtfinanzorientierten Geldwaeschebekaempfung in das Geldwaeschegesetz by Gregor Hagemann
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy