Financial reporting quality in emerging economies 9783631715437

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Автор: Hagemann, Gregor
Название: Financial reporting quality in emerging economies
ISBN: 9783631715437
Издательство: Peter Lang
Классификация:

Экономика и организация производства: общие вопросы

Международные торгово-промышленные отношения

Исследование операций

ISBN-10: 3631715439
Обложка/Формат: Hardback
Страницы: 361
Вес: 0.57 кг.
Дата издания: 16.12.2016
Серия: Muensteraner schriften zur internationalen unternehmensrechnung
Язык: English
Издание: New ed
Иллюстрации: 147 illustrations, unspecified; 147 illustrations, unspecified
Размер: 154 x 215 x 25
Читательская аудитория: Professional & vocational
Ключевые слова: Business studies: general,International business,Operational research, BUSINESS & ECONOMICS / Corporate & Business History,BUSINESS & ECONOMICS / Decision-Making & Problem Solving,BUSINESS & ECONOMICS / Education,BUSINESS & ECONOMICS / Management Science,
Подзаголовок: Empirical evidence from brazil and south africa
Рейтинг:
Поставляется из: Англии
Описание:

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.

Дополнительное описание:

Basis of financial reporting quality – Emerging economies and their accounting environment – Financial reporting in Brazil and South Africa – Financial reporting practice – Determinants of financial reporting – Capital market consequences of financial

Financial reporting quality in emerging economies, Hagemann, Gregor