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Corporate governance and earnings quality : international evidence
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Autores
Orientador(es)
Resumo(s)
We examine the relationship between corporate governance and earnings quality worldwide. Results suggest a substitute relationship between corporate governance and earnings quality. We find that the country effect is extremely relevant in shaping this relationship. Indeed, this relation is more pronounced in developed countries, in countries with strong investor protection. Our findings are consistent with the view that poor accounting information may force firms to adopt costlier corporate governance mechanisms, in particular in environments in which they are effective. Likewise, in such environments, firms with better quality accounting information may not need to invest so much in costly governance mechanisms.
Descrição
Palavras-chave
Corporate Governance Earnings Quality Developed Countries Strong Investor Protection
Contexto Educativo
Citação
Gaio, Cristina, and Clara Raposo. (2014). “Corporate governance and earnings quality: international evidence”. Journal of Accounting and Finance 14.3 ) pp. 52-74:
Editora
North American Press