TY  - BOOK
AU  - Gregor Hagemann
PY  - 2016
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 1868-7687
SN  - 9783631715444
TI  - Financial Reporting Quality in Emerging Economies
T2  - Empirical Evidence from Brazil and South Africa
DO  - 10.3726/b10689
UR  - https://www.peterlang.com/document/1109753
N2  - 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.
KW  - Corporate Reporting, Disclosure quality, Rising powers, Earnings management, Readability, Capital market
LA  - English
ER  -