Utilize este identificador para referenciar este registo: http://hdl.handle.net/10400.22/583
Título: Do economic and financial firm's situation affect the quality if financial reports?
Autor: Pereira, Cláudia Maria Ferreira
Cerqueira, António Melo
Brandão, Elísio
Palavras-chave: Firm performance
Capital structure
Financial report quality
Abnormal accruals
Data: 2009
Resumo: We investigate whether firms’ economic and financial situation influence the Quality of their Financial Reports (FRQ). FRQ is fundamental for investors and it affects the international capital movements [Bradshaw et al. (2004)] and Gelos and Wei (2005)]. Following Schipper and Vicent (2003) we use two issues to access earnings quality: abnormal accruals and earnings persistence. For seventeen European countries, we find evidence that the economic performance affects FRQ. Big firms and those with high current earnings exhibit better financial information. These results are robust since they don’t depend on FRQ proxy and we have the same evidence when we estimate regression with economical and financial factors separately or together. About financial situation, it seems not to affect FRQ. However, in high leveraged firms, the capital structure becomes determinant.
URI: http://hdl.handle.net/10400.22/583
Aparece nas colecções:ISCAP - Contabilidade - Comunicações em eventos científicos

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