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Financial reporting quality in emerging economies : empirical evidence from Brazil and South Africa / Gregor Hagemann.
Author
Hagemann, Gregor
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Format
Book
Language
English
Published/Created
Frankfurt am Main ; New York : Peter Lang, [2017]
Description
xxix, 332 pages ; 22 cm.
Availability
Copies in the Library
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Call Number
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Location Service
Notes
ReCAP - Remote Storage
HF5616.5 .H34 2017
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Details
Subject(s)
Accounting
—
Developing countries
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Financial statements
—
Brazil
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Financial statements
—
South Africa
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Series
Münsteraner Schriften zur Internationalen Unternehmensrechnung ; Bd. 14.
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Münsteraner Schriften zur Internationalen Unternehmensrechnung, 1868-7687 ; Band 14
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Summary note
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.-- Provided by Publisher.
Bibliographic references
Includes bibliographical references (pages 297-332) and index.
ISBN
9783631715437
3631715439
LCCN
2016052507
OCLC
971333363
Statement on language in description
Princeton University Library aims to describe library materials in a manner that is respectful to the individuals and communities who create, use, and are represented in the collections we manage.
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