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Publication Detailed Description
Earnings quality and governance quality: a comparative analysis between traditional and new Brazilian capital market
Journal Title
Corporate Ownership And Control
Year (definitive publication)
2016
Language
English
Country
Ukraine
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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.
Acknowledgements
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Keywords
Earnings quality,Corporate governance,Accruals model,Brazil,New market,Traditional market,BM and FBOVESPA
Fields of Science and Technology Classification
- Economics and Business - Social Sciences
Funding Records
| Funding Reference | Funding Entity |
|---|---|
| UID/GES/00315/2013 | Fundação para a Ciência e a Tecnologia |
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