Financial Reporting Quality and Sustainability Information Disclosure in Brazil

Currently, businesses face an information disclosure approach involving the triple bottom line (social, environmental, and financial). This paper aims to investigate the relationship between corporate social responsibility (CSR) information and financial reporting quality (FRQ). We argue that CSR co...

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Bibliografiset tiedot
Päätekijät: João Antônio Salvador de Souza, Leonardo Flach, José Alonso Borba, Cleber Broietti
Aineistotyyppi: Artigo
Kieli:Inglês
Julkaistu: FUCAPE Business School 2019-01-01
Sarja:BBR: Brazilian Business Review
Aiheet:
corporate social responsibility
financial reporting quality
earnings management
Linkit:http://www.redalyc.org/articulo.oa?id=123062339002
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