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Author: Edilson Paulo
Publisher:
ISBN:
Category :
Languages : en
Pages : 43
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Book Description
Purpose: We analyze the quality of accounting information reported by public firms in Latin-America and United States of America.Methodology/approach: To reach our objective, an exploratory and descriptive research was developed. To analyze the dimensions of accounting information quality, the operational model present in literature were applied which assess the persistence in earnings (Dechow and Schrand, 2004), the level of conservatism (Ball and Shivakumar, 2005), accounting earnings management (Pae, 2005) and accruals quality measurement (Dechow and Dichev, 2002), in a sample composed of publicly traded companies in the markets of Latin America and the North America (represented by USA), totaling 2,526 companies, from 2005 to 2011.Findings: Our results evidenced that financial reporting of Latin-American companies are less conservative (except for Brazilian companies) and has similar level of earnings management in comparison to the North-American ones. Concerning to the quality of accruals it was observed that there are significant differences especially related to accruals of Brazilian companies. Practical Implications: Our results suggest differences in the quality of accounting information, originated by the economic environment where the company is inserted. So, investors must be careful when they are comparing firms between these markets, because the results were different for some cases, which may lead the investors to make misallocation of his resources.Originality/Value of paper: We expanded previous literature by the use of various proxies for accounting quality, comparing firms on emerging markets with the major capital market (USA), and the crises period of time.
Author: Edilson Paulo
Publisher:
ISBN:
Category :
Languages : en
Pages : 43
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Book Description
Purpose: We analyze the quality of accounting information reported by public firms in Latin-America and United States of America.Methodology/approach: To reach our objective, an exploratory and descriptive research was developed. To analyze the dimensions of accounting information quality, the operational model present in literature were applied which assess the persistence in earnings (Dechow and Schrand, 2004), the level of conservatism (Ball and Shivakumar, 2005), accounting earnings management (Pae, 2005) and accruals quality measurement (Dechow and Dichev, 2002), in a sample composed of publicly traded companies in the markets of Latin America and the North America (represented by USA), totaling 2,526 companies, from 2005 to 2011.Findings: Our results evidenced that financial reporting of Latin-American companies are less conservative (except for Brazilian companies) and has similar level of earnings management in comparison to the North-American ones. Concerning to the quality of accruals it was observed that there are significant differences especially related to accruals of Brazilian companies. Practical Implications: Our results suggest differences in the quality of accounting information, originated by the economic environment where the company is inserted. So, investors must be careful when they are comparing firms between these markets, because the results were different for some cases, which may lead the investors to make misallocation of his resources.Originality/Value of paper: We expanded previous literature by the use of various proxies for accounting quality, comparing firms on emerging markets with the major capital market (USA), and the crises period of time.
Author: Cinthya Morais
Publisher:
ISBN:
Category :
Languages : en
Pages : 34
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Book Description
This study aims to investigate the relationship between the regulatory environment and the quality of the accounting information of Latin America companies, specifically regarding earnings management through accruals. The study sample is comprised of companies listed on the main stock exchanges in Latin America (Brazil, Chile, Mexico and Peru), according to the availability of information in the Capital IQ database - the main data source for this study - and that adopted IFRS as the basis for preparing their financial statements in the period analyzed (2011 to 2016), thus totaling 2,360 firm-year observations. Considering the absolute value of discretionary accruals as proxy for earnings management, our results suggest a positive relationship between the regulatory environment and earnings management. Our results also indicate that the regulatory environment is positively related to the use of discretionary accruals for companies in Brazil, Peru, Mexico, and considering Latin America as a whole. For Chile, we don't find any significant relationship between these factors, suggesting that there are aspects related to the country level, whether economic, cultural, or institutional, that were not mentioned by this study and that are possibly able to influence the use of discretionary accruals as a form of earnings management.
Author: Claudio Wanderley
Publisher: Emerald Group Publishing
ISBN: 1784410675
Category : Business & Economics
Languages : en
Pages : 207
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Book Description
Latin America is set to play an important role in the global economy; yet internationalresearch communities lack a systematic understanding of Latin American accounting issues. We aim with this volume to offer external audiences a sample of research conducted in Latin America to further understanding of accounting issues in this region.
Author: Lourenço, Isabel
Publisher: IGI Global
ISBN: 1466684542
Category : Business & Economics
Languages : en
Pages : 371
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Book Description
Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.
Author: Henri Fortin
Publisher: World Bank Publications
ISBN: 0821381113
Category : Business & Economics
Languages : en
Pages : 202
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Book Description
The importance of moving toward high-quality, global standards of accounting and auditing has never been clearer. In the midst of the global financial and economic crisis, the leaders of the Group of 20 met and issued their Declaration on Strengthening the Financial System , placing significant emphasis on sound accounting and auditing standards as a critical piece of the international financial architecture. Transparent and reliable corporate financial reporting underpins much of the Latin America and Caribbean development agenda, from private-sector-led growth to enhanced financial stability, facilitating access to finance for small and medium enterprises, and furthering economic integration. For nearly 10 years, the World Bank has prepared diagnostic Reports on the Observance of Standards and Codes (ROSCs) on Accounting and Auditing (A and A) at the country level. In Latin America and the Caribbean, ROSC A and A reports have been completed for 17 countries. This book takes a step back and seeks to distill lessons from a regional perspective. 'Accounting for Growth in Latin America and the Caribbean' is the first book to examine financial reporting and auditing in the region in a systematic way, drawing on the World Bank s years of experience and analysis in this area. The book is designed to inform the policy dialogue on accounting and auditing issues among government officials, the accounting profession, the private sector, academia, and civil society in LAC countries. It also seeks to disseminate the lessons learned to key players at the international and regional level, including the donor community, in order to generate momentum for reform of accounting and auditing throughout the region.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Author: Farinha, Luís
Publisher: IGI Global
ISBN: 1799821374
Category : Business & Economics
Languages : en
Pages : 487
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Book Description
The competitive nature of organizations in today’s globalized world has led to the development of various approaches to increasing profitability and maintaining an advantage over rival companies. As technology continues to be integrated into business practices, specifically in the area of accounting and finance, professionals and educators need to be prepared for advancing economic techniques, and they need to maintain a high level of financial literacy. The Handbook of Research on Accounting and Financial Studies is a pivotal reference source that provides vital research on advanced knowledge and emerging business practices and teaching dynamics in the fields of accounting and finance. While highlighting topics such as cost-benefit analysis, risk management, and corporate governance, this publication explores new initiatives in entrepreneurship and performance management. This book is ideally designed for business managers, consultants, entrepreneurs, auditors, tax practitioners, economists, accountants, academicians, researchers, and students seeking current research on modern advancements and recent findings in accounting and financial studies.
Author: Pauline Weetman
Publisher: Routledge
ISBN: 1351128485
Category : Business & Economics
Languages : en
Pages : 408
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Book Description
As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence. This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature.
Author: Ruth A. Pagell
Publisher: Global Professional Publishi
ISBN: 9781888998832
Category : Business & Economics
Languages : en
Pages : 474
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Book Description
Changes in the economy required business professionals and researchers to learn about new sources of information, as well as to expand their understanding of international business subjects. The sources, language, document coding, and definitions are different -- truly foreign. International Business Information was written to help business ......
Author: Joseph Olorunfemi Akande
Publisher: Springer Nature
ISBN: 3031648692
Category :
Languages : en
Pages : 263
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Book Description
