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Financial Reporting Quality and Sustainability Information Disclosure in Brazil

BBR Brazilian business review (Portuguese ed.), 2019-11, Vol.16 (6), p.555-575

COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;2019. This work is published under https://creativecommons.org/licenses/by/4.0 (the“License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2019.16.6.2

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  • Title:
    Financial Reporting Quality and Sustainability Information Disclosure in Brazil
  • Author: de Souza, Joao Antonio Salvador ; Flach, Leonardo ; Borba, Jose Alonso ; Broietti, Cleber
  • Subjects: Accounting ; Business ethics ; Corporate profits ; Corporate social responsibility ; Disclosure ; Disclosure of information ; earnings management ; Finance ; Financial disclosure ; Financial reporting ; financial reporting quality ; Financial statements ; MANAGEMENT ; Proxy ; Quality ; Social responsibility ; Sustainability reporting ; Sustainable development
  • Is Part Of: BBR Brazilian business review (Portuguese ed.), 2019-11, Vol.16 (6), p.555-575
  • Description: Currently, businesses face an information disclosure approach involving the triple bottom line (social, environmental, and financial). This paper aims to investigate the relationship between corporate social responsibility (CSR) information and financial reporting quality (FRQ). We argue that CSR companies behave differently in preparing financial accounting reports. Recent literature supports this theme' providing two distinct hypotheses: transparent financial reporting and retreatment. We used a sample of 1,181 companies from the years 2012 to 2016 to identify if socially responsible companies have better quality financial accounting information. In contrast to the hypotheses raised, we didn't find a relationship between the CSR disclosures and the FRQ proxies. This suggests that sustainable companies do not explain lower or higher levels of earnings management. Our findings remain unchanged when we replace results management through discretionary accruals for manipulations of operating activities. Estimates with comparable samples also didn't change the interpretations of the results. KEYWORDS Corporate social responsibility, Financial reporting quality, Earnings management
  • Publisher: Vitória: Fucape Business School/ Brazilian Business Review
  • Language: English;Portuguese
  • Identifier: ISSN: 1808-2386
    ISSN: 1807-734X
    EISSN: 1808-2386
    EISSN: 1807-734X
    DOI: 10.15728/bbr.2019.16.6.2
  • Source: SciELO
    Alma/SFX Local Collection
    ProQuest Central
    DOAJ Directory of Open Access Journals
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