Please use this identifier to cite or link to this item:
http://hdl.handle.net/10071/12890
Author(s): | Isidro, H. Martins, M. M. Lopes, I. T. |
Date: | 2016 |
Title: | Earnings quality and governance quality: a comparative analysis between traditional and new Brazilian capital market |
Volume: | 14 |
Number: | 1 |
Pages: | 605 - 610 |
ISSN: | 1727-9232 |
DOI (Digital Object Identifier): | 10.22495/cocv14i1c4art6 |
Keywords: | Earnings quality Corporate governance Accruals model Brazil New market Traditional market BM and FBOVESPA |
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. |
Peerreviewed: | yes |
Access type: | Open Access |
Appears in Collections: | BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica |
Files in This Item:
File | Description | Size | Format | |
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ISIDROCOC__Volume_14_Issue_1.pdf | Versão Editora | 658,49 kB | Adobe PDF | View/Open |
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