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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (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
Exportar Referência (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
Exportar BibTeX
@article{isidro2016_1708695484977,
	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"
}
Exportar 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  -