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The results of the study reveal differences of the financial reporting quality (operationalized by reporting content, readability and earnings management) of listed companies in the two emerging economies Brazil and South Africa as well as Germany. The findings show significant determinants of financial reporting quality and economic consequences.
Gregor Hagemann studied Business Administration at the University of Münster (Germany) and at the Turku School of Economics (Finland). He worked as a research assistant for the Chair of International Accounting at the University of Münster.
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