Financial Reporting Quality and Sustainability Information Disclosure in Brazil

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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Autores principales: João Antônio Salvador de Souza, Leonardo Flach, José Alonso Borba, Cleber Broietti
Formato: article
Lenguaje:EN
PT
Publicado: FUCAPE Business School 2019
Materias:
corporate social responsibility
financial reporting quality
earnings management
Business
HF5001-6182
Acceso en línea:https://doaj.org/article/6bd7409795e744a2a00bf162ff7f18d3
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