Exportar Publicação

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., Nanda, D. J. & Wysocki, P. (2020). On the relation between financial reporting quality and country attributes: research challenges and opportunities. Accounting Review. 95 (3), 279-314
Exportar Referência (IEEE)
H. O. Isidro et al.,  "On the relation between financial reporting quality and country attributes: research challenges and opportunities", in Accounting Review, vol. 95, no. 3, pp. 279-314, 2020
Exportar BibTeX
@article{isidro2020_1708696347108,
	author = "Isidro, H. and Nanda, D. J. and Wysocki, P.",
	title = "On the relation between financial reporting quality and country attributes: research challenges and opportunities",
	journal = "Accounting Review",
	year = "2020",
	volume = "95",
	number = "3",
	doi = "10.2308/accr-52607",
	pages = "279-314",
	url = "https://aaajournals.org/loi/accr"
}
Exportar RIS
TY  - JOUR
TI  - On the relation between financial reporting quality and country attributes: research challenges and opportunities
T2  - Accounting Review
VL  - 95
IS  - 3
AU  - Isidro, H.
AU  - Nanda, D. J.
AU  - Wysocki, P.
PY  - 2020
SP  - 279-314
SN  - 0001-4826
DO  - 10.2308/accr-52607
UR  - https://aaajournals.org/loi/accr
AB  - We provide new evidence on the co-dependence among the many country attributes previously linked to financial reporting quality. First, we show that the synchronicity of 21 changing country attributes spikes surrounding mandatory IFRS adoption. Thus, while IFRS adoption “explains” increased reporting quality, this finding disappears after including other changing country determinants of reporting quality. Second, a single underlying factor distills the numerous reporting quality measures used in the international literature. Finally, we document that four underlying country factors largely subsume the individual explanatory power of 72 candidate country attributes in explaining reporting quality levels across countries. We conclude with implications and suggestions for future research on international reporting quality.
ER  -