Financial reporting quality in emerging economies : empirical evidence from Brazil and South Africa / Gregor Hagemann.

Author
Hagemann, Gregor [Browse]
Format
Book
Language
English
Published/​Created
Frankfurt am Main ; New York : Peter Lang, [2017]
Description
xxix, 332 pages ; 22 cm.

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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
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