Comparative analysis of accounting information quality amongst French, Brazilian and Latin American companies

Autores

DOI:

https://doi.org/10.21680/2176-9036.2024v16n2ID36715

Palavras-chave:

Capital markets. Earnings persistence. Price relevance. Accounting Information Quality.

Resumo

Purpose: This work aimed to compare the Accounting Information Quality (AIQ) of publicly traded companies in markets with different levels of economic development, represented by France, Brazil and other Latin American countries (these together).

Methodology: The methodological approach was quantitative, using descriptive and exploratory statistics, and regression with unbalanced panel data. The data used encompassed the following periods: between 1987 and 2017, for the French market; between 1995 and 2017, for the Brazilian market; and between 1989 and 2015, for the Latin American market.

Results: The results pointed to structural differences in AIQ in financial statements between the markets analyzed, indicating that the more developed market has better AIQ.

Contributions of the Study: As a practical contribution, this research can support investor decisions, while the academic knowledge generated reveals that markets in different economic contexts have different levels of AIQ.

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Biografia do Autor

Antônio Artur de Souza, Federal University of Minas Gerais (UFMG).

Post-Doctoral Professor in Finance, with knowledge in the areas of accounting, finance and information systems, works at the Faculty of Economic Sciences (FACE) of the Federal University of Minas Gerais (UFMG).

Simone Evangelista Fonseca, Federal University of Ouro Preto (UFOP).

PrProfessor with a PhD in Administration, with knowledge in the area of ​​finance, works at the Institute of Applied Social Sciences (ICSA) of the Federal University of Ouro Preto (UFOP). ofessor with a PhD in Administration, with knowledge in the area of ​​finance, works at the Institute of Applied Social Sciences (ICSA) of the Federal University of Ouro Preto (UFOP).

Letícia Drummond Rezende, Federal University of Minas Gerais (UFMG).

PhD student in Administration, with knowledge in the area of ​​finance, at the Center for Postgraduate Studies and Research in Administration (CEPEAD) at the Faculty of Economic Sciences (FACE), at the Federal University of Minas Gerais (UFMG).

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Publicado

01-07-2024

Como Citar

SOUZA, A. A. de; FONSECA, S. E. .; REZENDE, L. D. . Comparative analysis of accounting information quality amongst French, Brazilian and Latin American companies. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036, [S. l.], v. 16, n. 2, 2024. DOI: 10.21680/2176-9036.2024v16n2ID36715. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/36715. Acesso em: 22 jul. 2024.

Edição

Seção

Seção 7: Internacional (S7)