The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports: evidence from Brazil (2016)
- Authors:
- USP affiliated authors: LOPES, ALEXSANDRO BROÉDEL - FEA ; SILVA, RICARDO LUIZ MENEZES DA - FEARP
- Unidades: FEA; FEARP
- DOI: 10.2308/jiar-51532
- Subjects: GOVERNANÇA CORPORATIVA; PADRÕES E NORMAS CONTÁBEIS; CONTABILIDADE INTERNACIONAL
- Language: Inglês
- Abstract: In this study we investigate the complementary effect of firm-level incentives and IFRS adoption on the informativeness of accounting reports in Brazil. Using a specially constructed corporate governance index—Brazilian Corporate Governance Index (BCGI)—we show that the quality of corporate governance is linked to the growth opportunities firms face. Consistent with the argument that accounting numbers are essential elements of corporate governance arrangements, we show that improvements in corporate governance are associated with economically material and statistically significant improvements in indicators of accounting quality. We also show that corporate governance quality and accounting quality are also positively affected by cross-listing, although cross-listing is not the only driver of either of these quality choices. Our results also show that IFRS adoption leads to an increase in the informativeness of accounting reports in Brazil, especially for firms that do not possess the ex ante incentives to produce high-quality financial statements
- Imprenta:
- Source:
- Título: Journal of International Accounting Research
- ISSN: 1558-8025
- Volume/Número/Paginação/Ano: v. 15, n. 2, p. 101-124, summer 2016
- Este periódico é de acesso aberto
- Este artigo NÃO é de acesso aberto
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ABNT
LOPES, Alexsandro Broedel e WLAKER, Martin e SILVA, Ricardo Luiz Menezes da. The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports: evidence from Brazil. Journal of International Accounting Research, v. 15, n. 2, p. 101-124, 2016Tradução . . Disponível em: https://doi.org/10.2308/jiar-51532. Acesso em: 17 fev. 2026. -
APA
Lopes, A. B., Wlaker, M., & Silva, R. L. M. da. (2016). The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports: evidence from Brazil. Journal of International Accounting Research, 15( 2), 101-124. doi:10.2308/jiar-51532 -
NLM
Lopes AB, Wlaker M, Silva RLM da. The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports: evidence from Brazil [Internet]. Journal of International Accounting Research. 2016 ; 15( 2): 101-124.[citado 2026 fev. 17 ] Available from: https://doi.org/10.2308/jiar-51532 -
Vancouver
Lopes AB, Wlaker M, Silva RLM da. The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports: evidence from Brazil [Internet]. Journal of International Accounting Research. 2016 ; 15( 2): 101-124.[citado 2026 fev. 17 ] Available from: https://doi.org/10.2308/jiar-51532 - A relevância do dividendo adicional proposto
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Informações sobre o DOI: 10.2308/jiar-51532 (Fonte: oaDOI API)
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