Aspectos da qualidade da informação contábil no contexto internacional

IF 0.7 4区 管理学 Q4 BUSINESS Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2018-01-01 DOI:10.7819/RBGN.V20I1.2630
Sady Mazzioni, R. C. Klann
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引用次数: 2

Abstract

Purpose – Analyze how the characteristics of the business environment generates differences in the quality of accounting information in the international context. Design/methodology/approach – Descriptive research with a quantitative approach. Documentation collection in the Thomson Datastream Index Service database in a sample of 1,406 companies located in twelve countries, from 2005 to 2012. Findings – Companies located in countries with lower tax burden, stronger legal environment, greater economic and financial development index, common law legal origin and higher degree of internationalization presented higher averages and significant differences in the aggregate ranking of the quality of accounting information. The type of standard accounting used also influenced the position in the aggregate ranking of the accounting information quality. Originality/value – The interaction of companies with external markets influences the choices of accounting policies. The countries’ environmental characteristics, related to transparency, economic nature, legal and tax environment, lead to various levels of the quality of accounting information reported by companies.
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国际背景下会计信息质量的各个方面
目的-分析商业环境的特征如何在国际背景下产生会计信息质量的差异。设计/方法论/方法-用定量方法进行描述性研究。Thomson Datastream Index Service数据库中2005年至2012年12个国家1406家公司样本的文档收集。研究发现-税负较低、法律环境较强、经济和金融发展指数较高、普通法法律渊源和国际化程度较高的国家的公司在会计信息质量综合排名上的平均值较高,差异显著。采用的会计准则类型也会影响会计信息质量在综合排名中的位置。原创性/价值-公司与外部市场的相互作用影响会计政策的选择。各国的环境特征,包括透明度、经济性质、法律和税收环境,导致公司报告的会计信息质量水平不一。
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来源期刊
CiteScore
2.10
自引率
9.10%
发文量
16
审稿时长
50 weeks
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