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http://hdl.handle.net/10071/12890
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Title: Earnings quality and governance quality: a comparative analysis between traditional and new Brazilian capital market
Authors: Isidro, H.
Martins, M. M.
Lopes, I. T.
Keywords: Earnings quality
Corporate governance
Accruals model
Brazil
New market
Traditional market
BM and FBOVESPA
Issue Date: 2016
Publisher: Virtus Interpress
Abstract: This research focuses on the relationship between the quality of financial reporting and the level of corporate governance of Brazilian firms, particularly between New Market and Traditional Market. We measure earnings quality based on a widely used accruals model. Governance quality is represented by the type of market the firms chooses to be listed in. Firms that opt for the New Market must apply more stringent governance principles. The empirical analysis shows evidence of a positive relationship between the quality of financial reporting and the level of corporate governance. Thus, firms listed on the New Market characterized by better governance practices evidence better quality financial reporting.
Peer reviewed: yes
URI: http://hdl.handle.net/10071/12890
DOI: 10.22495/cocv14i1c4art6
ISSN: 1727-9232
Ciência-IUL: https://ciencia.iscte-iul.pt/id/ci-pub-30903
Appears in Collections:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

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