Utilize este identificador para referenciar este registo: http://hdl.handle.net/10400.22/584
Título: The effect of financial reports’ auality on Ffrm’s rerformance
Autor: Pereira, Cláudia Maria Ferreira
Cerqueira, António Melo
Brandão, Elísio
Palavras-chave: Financial report quality
Abnormal accruals
Firm performance
Data: 2009
Editora: Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto
Resumo: We analyse whether the quality of firms’ Financial Reports (FRQ) produces any effect on their performance. Bradshaw et al. (2004) and Gelos and Wei (2005) call attention to the fact that the international capital movements is affected by FRQ. Following Schipper and Vicent (2003) we use the abnormal accruals to access earnings quality. For seventeen European countries, we found evidence that FRQ produces a positive impact on firm’s performance. This finding indicates that mangers are not opportunists and tends to make decisions to defend the firm’s best interests. This result is robust since it does not depend on the accounting firms’ performance proxy (ROA/ROE). In addition, it is also consistent when we use data in time series and in cross-sectional and when we estimate regression with lagged or the current year information about abnormal accruals.
URI: http://hdl.handle.net/10400.22/584
Aparece nas colecções:ISCAP - Contabilidade - Artigos

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