Aspects of the quality of accounting in the international context

Sady Mazzioni, Roberto Carlos Klann

Abstract


Purpose –Analyze how the characteristics of the business environment

generates differences in the quality of accounting information in the
international context.


Design/methodology/approach – Descriptive research with a
quantitative approach. Documentation collection in the Thomson
Datastream Index Service database in a sample of 1,406 companies
located in twelve countries, from 2005 to 2012.


Findings – Companies located in countries with lower tax burden,
stronger legal environment, greater economic and financial development
index, common law legal origin and higher degree of internationalization
presented higher averages and significant differences in the aggregate
ranking of the quality of accounting information. The type of standard
accounting used also influenced the position in the aggregate ranking
of the accounting information quality.


Originality/value – The interaction of companies with external
markets influences the choices of accounting policies. The countries’
environmental characteristics, related to transparency, economic
nature, legal and tax environment, lead to various levels of the quality
of accounting information reported by companies.


Keywords


Quality of accruals. Persistence. Predictability. Smoothness.



DOI: http://dx.doi.org/10.7819/rbgn.v20i1.2630

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