Financial reporting quality in emerging economies: empirical evidence from Brazil and South Africa
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | English |
| Published: |
Frankfurt am Main
PL Academic Research
[2017]
|
| Series: | Münsteraner Schriften zur Internationalen Unternehmensrechnung
Band 14 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXIX, 332 Seiten Diagramme |
| ISBN: | 9783631715437 3631715439 |
Staff View
MARC
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| 245 | 1 | 0 | |a Financial reporting quality in emerging economies |b empirical evidence from Brazil and South Africa |c Gregor Hagemann |
| 264 | 1 | |a Frankfurt am Main |b PL Academic Research |c [2017] | |
| 300 | |a XXIX, 332 Seiten |b Diagramme | ||
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Record in the Search Index
| _version_ | 1804177037081968641 |
|---|---|
| adam_text | CONTENTS
INDEX O F
FIGURES....................................................................................................................
.XVII
INDEX O F
TABLES........................................................................................................................XIX
INDEX O F
ABBREVIATIONS.......................................................................................................XXIII
INDEX O F SYM
BOLS................................................................................................................
XXIX
1
INTRODUCTION........................................................................................................................1
1.1 MOTIVATION AND RESEARCH QUESTIONS
........................................................................
1
1.2 SCIENTIFIC POSITIONING OF THE STUDY
.........................................................................
7
1.3 OUTLINE OF THE
STUDY................................................................................................
11
2 CONCEPTUAL
FOUNDATION...................................................................................................
13
2.1 BASIS OF FINANCIAL REPORTING
QUALITY........................................................................13
2.1.1 PURPOSE AND ADDRESSEES OF FINANCIAL
REPORTING.........................................13
2.1.2 DEFINITION OF FINANCIAL REPORTING QUALITY
................................................
13
2.1.3 MEASURES OF FINANCIAL REPORTING
QUALITY....................................................19
2.2 EMERGING ECONOMIES AND THEIR ACCOUNTING
ENVIRONMENT..................................25
2.2.1 DEFINITION OF EMERGING
ECONOMIES..........................................................25
2.2.2 ROLE OF EMERGING ECONOMIES IN THE GLOBAL ECONOMY
..............................
30
2.2.3 ACCOUNTING
CHARACTERISTICS..........................................................................33
2.2.3.1 INTRODUCTION
................................................................................
33
2.2.3.2 ECONOMIC POLICIES
.......................................................................
34
2.2.3.3
CULTURE.........................................................................................
35
2.2.3.4 HISTORICAL DEVELOPMENT AND ACCOUNTING ORIGINS
....................
37
2.2.3.5 ACCOUNTING REGULATION AND ENFORCEMENT
..................................
38
2.2.3.6 ACCOUNTING EDUCATION
................................................................
41
2.2.3.7 FINANCING SYSTEMS AND CAPITAL
MARKETS.....................................42
2.3 FINANCIAL REPORTING ENVIRONMENT IN BRAZIL, SOUTH AFRICA AND GERMANY
..........
44
2.3.1
OVERVIEW......................................................................................................44
2.3.2
BRAZIL............................................................................................................
45
2.3.3 SOUTH
AFRICA.................................................................................................
51
2.3.4
GERMANY.......................................................................................................56
2.3.5
CONCLUSION..................................................................................................
59
3 REVIEW O F PRIOR RESEARCH
...............................................................................................
62
3.1 OVERVIEW OF RESEARCH
APPROACHES...........................................................................62
3.2 FINANCIAL REPORTING
PRACTICE...................................................................................64
3.2.1 INDIRECT MEASURE
STUDIES.............................................................................64
3.2.2 DIRECT MEASURE
STUDIES................................................................................69
3.3 DETERMINANTS OF FINANCIAL REPORTING
QUALITY........................................................ 74
3.4 CAPITAL MARKET CONSEQUENCES OF FINANCIAL REPORTING QUALITY
..............................
80
3.5 IMPLICATIONS FOR THIS
STUDY.....................................................................................
85
4 THEORY AND HYPOTHESES
DEVELOPMENT..........................................................................89
4.1 CONCEPTUAL FRAMEWORK AND THEORETICAL FOUNDATION
...........................................
89
4.1.1
INTRODUCTION................................................................................................
89
4.1.2 CONTINGENCY THEORY AS CONCEPTUAL
BASIS..................................................90
4.1.3 CULTURE
APPROACH........................................................................................93
4.1.4 SOCIETAL EFFECTS APPROACH
...........................................................................
96
4.1.5 INSTITUTIONALISM
...........................................................................................97
4.1.5.1
INTRODUCTION.................................................................................97
4.1.5.2 NEW INSTITUTIONAL
ECONOMICS.....................................................99
4.1.5.2.1 BASIC ASSUMPTIONS OF NEW INSTITUTIONAL
ECONOMICS................................................................99
4.1.5.2.2 AGENCY AND SIGNALING THEORY................................101
4.1.5.2.3 FINANCIAL REPORTING AS SOLUTION FOR AGENCY
PROBLEMS
................................................................
103
4.1.5.3 POSITIVE ACCOUNTING THEORY AND POLITICAL COSTS
......................
105
4.1.5.4 NEW INSTITUTIONAL
SOCIOLOGY.....................................................108
4.1.5.4.1 BASIC ASSUMPTIONS OF NEW INSTITUTIONAL
SOCIOLOGY
................................................................
108
4.1.5.4.2 LEGITIMACY
THEORY.................................................110
4.1.5.4.3 STAKEHOLDER
THEORY................................................113
4.1.6
SUMMARY....................................................................................................
116
4.2 HYPOTHESES
DEVELOPMENT......................................................................................118
4.2.1
INTRODUCTION.............................................................................................
118
4.2.2 FINANCIAL REPORTING
PRACTICE.....................................................................118
4.2.3 DETERMINANTS OF FINANCIAL REPORTING
QUALITY..........................................120
4.2.4 CAPITAL MARKET
CONSEQUENCES..................................................................
127
4.2.5
SUMMARY..................................................................................................
129
5 RESEARCH D ESIGN
............................................................................................................131
5.1 THE EMPIRICAL
FIELD................................................................................................
131
5.1.1 SAMPLE SELECTION
.......................................................................................
131
5.1.2 SAMPLE
DESCRIPTION....................................................................................
133
5.1.2.1 INDUSTRY COM POSITION
..............................................................
133
5.1.2.2 COMPANY
SIZE............................................................................135
5.1.3 RESEARCH
OBJECTS.......................................................................................
141
5.1.4 ANNUAL REPORT CHARACTERISTICS
...................................................................
143
5.2 METHODOLOGY OF FINANCIAL REPORTING QUALITY MEASURES
......................................
145
5.2.1 ACCRUALS-BASED EARNINGS MANAGEMENT MEASURE
.....................................
145
5.2.1.1 MAGNITUDE OF ACCRUALS
.............................................................
145
5.2.1.2 MODIFIED-JONES M
ODEL.............................................................146
5.2.2 DISCLOSURE INDEX
MEASURE.........................................................................149
5.2.2.1 BASIS OF CONTENT ANALYSIS
...........................................................
149
5.2.2.2 RELIABILITY AND VALIDITY OF CONTENT ANALYSES
...........................
152
5.2.2.3 SELF-CONSTRUCTION OF DISCLOSURE INDEX
......................................
154
5.2.2.4 CONTENT CATEGORIES
....................................................................
156
5.2.2.5 MANDATORY VS. VOLUNTARY
REPORTING.........................................159
5.2.2.6 W
EIGHTS......................................................................................161
5.2.3 READABILITY
MEASURE..................................................................................165
5.3 METHODS OF
ANALYSIS..............................................................................................
168
5.3.1
INTRODUCTION..............................................................................................
168
5.3.2 ANALYSIS OF FINANCIAL REPORTING PRACTICE BY DESCRIPTIVE AND
UNIVARIATE
STATISTICS......................................................................................................
169
5.3.3 DETERMINANTS
ANALYSIS...............................................................................170
5.3.3.1 SELECTION OF VARIABLES
................................................................
170
5.3.3.2 BIVARIATE CORRELATION AND MULTIVARIATE ANALYSIS
......................
173
5.3.4 CAPITAL MARKET ANALYSIS ON THE BASIS OF INFORMATION
ASYMMETRIES.....176
5.3.4.1 CONCEPTUAL CONSIDERATIONS
.......................................................
176
5.3.4.2 INFORMATION ASYMMETRIES MODELS AND
VARIABLES.....................177
6 EMPIRICAL
RESULTS...........................................................................................................
182
6.1 FINANCIAL REPORTING PRACTICE
..................................................................................
182
6.1.1 ACCRUALS-BASED EARNINGS MANAGEMENT
.....................................................
182
6.1.1.1 MAGNITUDE OF ACCRUALS
..............................................................
182
6.1.1.2 MODIFIED-JONES M ODEL
..............................................................
183
6.1.2 ANNUAL REPORTING
PRACTICE.......................................................................183
6.1.2.1 SIZE OF ANNUAL
REPORTS................................................................183
6.1.2.2 CONTENT-RELATED ANALYSIS OF ANNUAL REPORTS
.............................
187
6.1.2.2.1 TOTAL FINANCIAL REPORTING QUALITY
.........................
187
6.1.2.2.2 BACKGROUND INFORMATION
.....................................
189
6.1.2.2.3
FINANCIALS...............................................................
191
6.1.2.2.4 NON-FINANCIALS
......................................................
193
6.1.2.2.5 SUSTAINABILITY
........................................................
195
6.1.2.2.6 VALUE BASED MANAGEMENT
....................................
196
6.1.2.2.7 FORWARD-LOOKING INFORMATION..............................198
6.1.2.2.8 RISKS AND
OPPORTUNITIES........................................199
6.1.2.3 INTERIM CONCLUSION
...................................................................
201
6.1.3 READABILITY OF ANNUAL
REPORTS.................................................................
202
6.1.4 COMPARISON OF FINANCIAL REPORTING QUALITY
MEASURES..........................206
6.1.5 CRITICAL EVALUATION OF THE
RESULTS.............................................................209
6.2 DETERMINANTS OF FINANCIAL REPORTING
QUALITY......................................................214
6.2.1 CORRELATION ANALYSIS OF INDEPENDENT VARIABLES
......................................
214
6.2.2 ISOLATED ANALYSIS OF
DETERMINANTS.............................................................216
6.2.2.1
INTRODUCTION...............................................................................216
6.2.2.2 COMPANY
SIZE............................................................................
216
6.2.2.3 COMPANY AG
E............................................................................
217
6.2.2.4
PROFITABILITY................................................................................218
6.2.2.5 COMPANY
VALUATION.................................................................
219
6.2.2.6 SYSTEMATIC COMPANY RISK
..........................................................
220
6.2.2.7 OWNERSHIP
CONCENTRATION........................................................220
6.2.2.8
INDUSTRY......................................................................................
222
6.2.2.9 CUSTOMER
BASIS..........................................................................225
6.2.2.10 INFORMATION
ENVIRONMENT.....................................................227
6.2.3 SIMULTANEOUS ANALYSIS OF DETERMINANTS
..................................................
228
6.2.4 SENSITIVITY ANALYSES AND ROBUSTNESS
TESTS...............................................237
6.2.3 CRITICAL EVALUATION OF THE RESULTS
...........................................................
238
6.3 INFORMATION
ASYMMETRIES.....................................................................................247
6.3.1
INTRODUCTION..............................................................................................247
6.3.2 DESCRIPTIVE STATISTICS AND CORRELATION ANALYSIS
.......................................
248
6.3.3 RESULTS OF MULTIVARIATE REGRESSION
ANALYSIS.............................................251
6.3.4 SENSITIVITY ANALYSES AND ROBUSTNESS TESTS
................................................
256
6.3.5 CRITICAL EVALUATION OF THE RESULTS
.............................................................
259
6.4
DISCUSSION.............................................................................................................
262
7
CONCLUSIONS...................................................................................................................268
7.1 MAIN FINDINGS AND IMPLICATIONS
..........................................................................
268
7.2 LIMITATIONS AND
OUTLOOK......................................................................................273
APPENDIX.....................................................................................................................
.
..........
2 77
INDEX O F LAWS, STANDARDS AND
REGULATIONS.........................................................................
295
REFERENCES................................................................................................................................297
|
| any_adam_object | 1 |
| author | Hagemann, Gregor 1986- |
| author_GND | (DE-588)1128846411 |
| author_facet | Hagemann, Gregor 1986- |
| author_role | aut |
| author_sort | Hagemann, Gregor 1986- |
| author_variant | g h gh |
| building | Verbundindex |
| bvnumber | BV044032690 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)992530757 (DE-599)DNB1121234887 |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Südafrika (DE-588)4078012-0 gnd Schwellenländer (DE-588)4053920-9 gnd Brasilien (DE-588)4008003-1 gnd |
| geographic_facet | Südafrika Schwellenländer Brasilien |
| id | DE-604.BV044032690 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:41:42Z |
| institution | BVB |
| isbn | 9783631715437 3631715439 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029439923 |
| oclc_num | 992530757 |
| open_access_boolean | |
| owner | DE-M382 DE-188 DE-703 DE-N2 |
| owner_facet | DE-M382 DE-188 DE-703 DE-N2 |
| physical | XXIX, 332 Seiten Diagramme |
| publishDate | 2017 |
| publishDateSearch | 2017 |
| publishDateSort | 2017 |
| publisher | PL Academic Research |
| record_format | marc |
| series | Münsteraner Schriften zur Internationalen Unternehmensrechnung |
| series2 | Münsteraner Schriften zur Internationalen Unternehmensrechnung |
| spelling | Hagemann, Gregor 1986- Verfasser (DE-588)1128846411 aut Financial reporting quality in emerging economies empirical evidence from Brazil and South Africa Gregor Hagemann Frankfurt am Main PL Academic Research [2017] XXIX, 332 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Münsteraner Schriften zur Internationalen Unternehmensrechnung Band 14 Dissertation Westfälische Wilhelms-Universität Münster 2016 Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Informationsqualität (DE-588)4793947-3 gnd rswk-swf Asymmetrische Information (DE-588)4120934-5 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Publizität (DE-588)4131817-1 gnd rswk-swf Südafrika (DE-588)4078012-0 gnd rswk-swf Schwellenländer (DE-588)4053920-9 gnd rswk-swf Brasilien (DE-588)4008003-1 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Rechnungslegung (DE-588)4128343-0 s Publizität (DE-588)4131817-1 s Brasilien (DE-588)4008003-1 g Südafrika (DE-588)4078012-0 g DE-604 Schwellenländer (DE-588)4053920-9 g Unternehmen (DE-588)4061963-1 s Informationsqualität (DE-588)4793947-3 s Asymmetrische Information (DE-588)4120934-5 s Erscheint auch als Online-Ausgabe, E-PDF 978-3-631-71544-4 Erscheint auch als Online-Ausgabe, EPUB 978-3-631-71545-1 Erscheint auch als Online-Ausgabe, MOBI 978-3-631-71546-8 Münsteraner Schriften zur Internationalen Unternehmensrechnung Band 14 (DE-604)BV035947159 14 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029439923&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hagemann, Gregor 1986- Financial reporting quality in emerging economies empirical evidence from Brazil and South Africa Münsteraner Schriften zur Internationalen Unternehmensrechnung Rechnungslegung (DE-588)4128343-0 gnd Informationsqualität (DE-588)4793947-3 gnd Asymmetrische Information (DE-588)4120934-5 gnd Unternehmen (DE-588)4061963-1 gnd Publizität (DE-588)4131817-1 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4793947-3 (DE-588)4120934-5 (DE-588)4061963-1 (DE-588)4131817-1 (DE-588)4078012-0 (DE-588)4053920-9 (DE-588)4008003-1 (DE-588)4113937-9 |
| title | Financial reporting quality in emerging economies empirical evidence from Brazil and South Africa |
| title_auth | Financial reporting quality in emerging economies empirical evidence from Brazil and South Africa |
| title_exact_search | Financial reporting quality in emerging economies empirical evidence from Brazil and South Africa |
| title_full | Financial reporting quality in emerging economies empirical evidence from Brazil and South Africa Gregor Hagemann |
| title_fullStr | Financial reporting quality in emerging economies empirical evidence from Brazil and South Africa Gregor Hagemann |
| title_full_unstemmed | Financial reporting quality in emerging economies empirical evidence from Brazil and South Africa Gregor Hagemann |
| title_short | Financial reporting quality in emerging economies |
| title_sort | financial reporting quality in emerging economies empirical evidence from brazil and south africa |
| title_sub | empirical evidence from Brazil and South Africa |
| topic | Rechnungslegung (DE-588)4128343-0 gnd Informationsqualität (DE-588)4793947-3 gnd Asymmetrische Information (DE-588)4120934-5 gnd Unternehmen (DE-588)4061963-1 gnd Publizität (DE-588)4131817-1 gnd |
| topic_facet | Rechnungslegung Informationsqualität Asymmetrische Information Unternehmen Publizität Südafrika Schwellenländer Brasilien Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029439923&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV035947159 |
| work_keys_str_mv | AT hagemanngregor financialreportingqualityinemergingeconomiesempiricalevidencefrombrazilandsouthafrica |