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OverviewContrary to their increasingly important role in the global economy, little is known so far about the financial reporting practices in emerging economies. This study therefore analyses the financial reporting practices of listed firms in Brazil and South Africa. It also investigates the determinants of financial reporting quality and its effect on information asymmetries. In addition, the author compares the results for the two emerging economies to those for Germany representing a developed economy. The empirical findings have several implications for researchers and lecturers as well as for practitioners, such as preparers and users of financial reports, legislators, standard setters and auditors. Full Product DetailsAuthor: Gregor HagemannPublisher: Peter Lang AG Imprint: Peter Lang AG Edition: New edition Volume: 14 Weight: 0.570kg ISBN: 9783631715437ISBN 10: 3631715439 Pages: 332 Publication Date: 16 December 2016 Audience: Professional and scholarly , Professional & Vocational Format: Hardback Publisher's Status: Active Availability: Out of stock  The supplier is temporarily out of stock of this item. It will be ordered for you on backorder and shipped when it becomes available. Language: German Table of ContentsReviewsAuthor InformationGregor Hagemann studied Business Administration at the University of Münster (Germany) and at the Turku School of Economics (Finland). He worked as a research assistant for the Chair of International Accounting at the University of Münster. Tab Content 6Author Website:Countries AvailableAll regions |
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