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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Библиографические подробности
Главные авторы: João Antônio Salvador de Souza, Leonardo Flach, José Alonso Borba, Cleber Broietti
Формат: Artigo
Язык:Inglês
Опубликовано: FUCAPE Business School 2019-01-01
Серии:BBR: Brazilian Business Review
Предметы:
corporate social responsibility
financial reporting quality
earnings management
Online-ссылка:http://www.redalyc.org/articulo.oa?id=123062339002
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