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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Hlavní autoři: João Antônio Salvador de Souza, Leonardo Flach, José Alonso Borba, Cleber Broietti
Médium: Artigo
Jazyk:Inglês
Vydáno: FUCAPE Business School 2019-01-01
Edice:BBR: Brazilian Business Review
Témata:
corporate social responsibility
financial reporting quality
earnings management
On-line přístup:http://www.redalyc.org/articulo.oa?id=123062339002
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