Export Publication

The publication can be exported in the following formats: APA (American Psychological Association) reference format, IEEE (Institute of Electrical and Electronics Engineers) reference format, BibTeX and RIS.

Export Reference (APA) 
Isidro, H., Martins, M. M. & Lopes, I. T. (2016). Earnings quality and governance quality: a comparative analysis between traditional and new Brazilian capital market. Corporate Ownership And Control. 14 (1), 605-610
Export Reference (IEEE) 
H. O. Isidro et al.,  "Earnings quality and governance quality: a comparative analysis between traditional and new Brazilian capital market", in Corporate Ownership And Control, vol. 14, no. 1, pp. 605-610, 2016
Export BibTeX 
@article{isidro2016_1716241382322,
	author = "Isidro, H. and Martins, M. M. and Lopes, I. T.",
	title = "Earnings quality and governance quality: a comparative analysis between traditional and new Brazilian capital market",
	journal = "Corporate Ownership And Control",
	year = "2016",
	volume = "14",
	number = "1",
	doi = "10.22495/cocv14i1c4art6",
	pages = "605-610",
	url = "http://virtusinterpress.org/-2016-Issue-1-continued-4-.html"
}
Export RIS 
TY  - JOUR
TI  - Earnings quality and governance quality: a comparative analysis between traditional and new Brazilian capital market
T2  - Corporate Ownership And Control
VL  - 14
IS  - 1
AU  - Isidro, H.
AU  - Martins, M. M.
AU  - Lopes, I. T.
PY  - 2016
SP  - 605-610
SN  - 1727-9232
DO  - 10.22495/cocv14i1c4art6
UR  - http://virtusinterpress.org/-2016-Issue-1-continued-4-.html
AB  - 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.
ER  -