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Economic implications of corporate financial reporting in brazilian and european financial markets

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  • C. Benetti

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

Abstract

The main objective of this study is to determine how the people involved in the accounting process consider the role of accounting information in an economic environment where capital markets play a major role. The study is also aimed at determining whether International Financial Reporting Standards (IFRS) will help fulfill this role. To this end, we compare the perceptions of financial officers, financial analysts and auditors, using Europe as a proxy for a highly developed capital market environment and Brazil as a proxy for a less developed capital market environment

Suggested Citation

  • C. Benetti, 2010. "Economic implications of corporate financial reporting in brazilian and european financial markets," Post-Print halshs-00534767, HAL.
    • Handle: RePEc:hal:journl:halshs-00534767
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00534767
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    References listed on IDEAS

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    Keywords

    Economic implications; corporate financial reporting; brazil; europe; financial markets;
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