Financial Reporting Quality in Emerging Economies
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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.
Autor: | Hagemann, Gregor |
Nakladatel: | Peter Lang AG |
ISBN: | 9783631715437 |
Rok vydání: | 2016 |
Jazyk : | Němčina |
Vazba: | Hardback |
Počet stran: | 332 |
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