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 Justice and Redemption by Gregor Hagemann
Cover of the book Theologie im Spannungsfeld von Kirche und Politik - Theology in Engagement with Church and Politics by Gregor Hagemann
Cover of the book Text in the Natural World by Gregor Hagemann
Cover of the book Towards Europe by Gregor Hagemann
Cover of the book Collective Intentionality, Norms and Institutions by Gregor Hagemann
Cover of the book Sovereignty in Chinas Perspective by Gregor Hagemann
Cover of the book Aspectual Prefixes in Early English by Gregor Hagemann
Cover of the book Lord Lothian: The Paths of Federalism by Gregor Hagemann
Cover of the book Variable Verguetung aus Zielvereinbarungen by Gregor Hagemann
Cover of the book Uebersetzen als Problemloeseprozess by Gregor Hagemann
Cover of the book Designing Democracy by Gregor Hagemann
Cover of the book Le jugement professionnel, au cœur de lévaluation et de la régulation des apprentissages by Gregor Hagemann
Cover of the book Creative Paths to Television Journalism by Gregor Hagemann
Cover of the book Neue Tendenzen im Strafprozessrecht Deutschland, Polen und die Ukraine by Gregor Hagemann
Cover of the book Islam and «Scientific» Economics 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