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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| Autor principal: | |
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| Lenguaje: | English |
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Universidad de Chile. Departamento de Economía
2014
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| Acceso en línea: | http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-52862014000100002 |
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