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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Main Authors: João Antônio Salvador de Souza, Leonardo Flach, José Alonso Borba, Cleber Broietti
Formáid: Artigo
Teanga:Inglês
Foilsithe: FUCAPE Business School 2019-01-01
Sraith:BBR: Brazilian Business Review
Ábhair:
corporate social responsibility
financial reporting quality
earnings management
Rochtain Ar Líne:http://www.redalyc.org/articulo.oa?id=123062339002
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