Consequences of financial reporting quality on corporate performance. Evidence at the international level
This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on financial performance (FP) measured by the market...
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| Veröffentlicht in: | Estudios de Economía |
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| 1. Verfasser: | |
| Format: | Artigo |
| Sprache: | Inglês |
| Veröffentlicht: |
Universidad de Chile
2014
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| Online-Zugang: | https://www.redalyc.org/articulo.oa?id=22131015002 |
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