What is it about?
This paper discusses the quality of the corporate governance on financial statements quality. Firms with better corporate governance arrangements (committees and boards) increase earnings quality.
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Why is it important?
The findings contribute to investors to understand better the role of committees in the corporate governance system and the consequences on earnings quality. Also regulators can develop strong rules/requirements for firms to improve corporate governance.
Perspectives
I hope that this paper provides incentive for firms to improve the quality of corporate governance as well as the financial statements. All these factors together will contribute to increase firm's value and performance.
Jose Elias Almeida
Universidade Federal do Espirito Santo
Read the Original
This page is a summary of: Effects of the audit committee and the fiscal council on earnings quality in Brazil, Revista Contabilidade & Finanças, March 2017, FapUNIFESP (SciELO),
DOI: 10.1590/1808-057x201703250.
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