Comparative analysis of accounting information quality amongst French, Brazilian and Latin American companies

REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 Pub Date : 2024-07-01 DOI:10.21680/2176-9036.2024v16n2id36715

Antônio Artur de Souza, S. Fonseca, Letícia Drummond Rezende

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Abstract

Purpose: This work aimed to compare the Accounting Information Quality (AIQ) of publicly traded companies in markets with different levels of economic development, represented by France, Brazil and other Latin American countries (these together). Methodology: The methodological approach was quantitative, using descriptive and exploratory statistics, and regression with unbalanced panel data. The data used encompassed the following periods: between 1987 and 2017, for the French market; between 1995 and 2017, for the Brazilian market; and between 1989 and 2015, for the Latin American market. Results: The results pointed to structural differences in AIQ in financial statements between the markets analyzed, indicating that the more developed market has better AIQ. Contributions of the Study: As a practical contribution, this research can support investor decisions, while the academic knowledge generated reveals that markets in different economic contexts have different levels of AIQ.

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法国、巴西和拉丁美洲公司会计信息质量的比较分析

目的：这项工作旨在比较法国、巴西和其他拉丁美洲国家（这些国家加在一起）等不同经济发展水平市场中上市公司的会计信息质量（AIQ）。研究方法：方法是定量的，使用描述性和探索性统计，以及非平衡面板数据回归。所使用的数据包括以下时期：1987 年至 2017 年，法国市场；1995 年至 2017 年，巴西市场；1989 年至 2015 年，拉丁美洲市场。结果结果表明，所分析市场的财务报表中的人工智能质量存在结构性差异，表明更发达的市场具有更好的人工智能质量。研究的贡献：作为一项实际贡献，本研究可为投资者决策提供支持，而所产生的学术知识则揭示了不同经济背景下的市场具有不同水平的人工智能质量。

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REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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