{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,5,14]],"date-time":"2025-05-14T07:44:06Z","timestamp":1747208646320,"version":"3.40.5"},"reference-count":24,"publisher":"Virtus Interpress","issue":"1","license":[{"start":{"date-parts":[[2018,9,5]],"date-time":"2018-09-05T00:00:00Z","timestamp":1536105600000},"content-version":"vor","delay-in-days":978,"URL":"https:\/\/creativecommons.org\/licenses\/by-nc\/4.0"},{"start":{"date-parts":[[2018,9,5]],"date-time":"2018-09-05T00:00:00Z","timestamp":1536105600000},"content-version":"tdm","delay-in-days":978,"URL":"https:\/\/creativecommons.org\/licenses\/by-nc\/4.0"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["COC"],"published-print":{"date-parts":[[2016]]},"abstract":"<jats:p>This research focuses on the relationship between the quality of financial reporting and the level of corporate governance of Brazilian firms, particularly between New Market and Traditional Market. We measure earnings quality based on a widely used accruals model. Governance quality is represented by the type of market the firms chooses to be listed in. Firms that opt for the New Market must apply more stringent governance principles. The empirical analysis shows evidence of a positive relationship between the quality of financial reporting and the level of corporate governance. Thus, firms listed on the New Market characterized by better governance practices evidence better quality financial reporting.<\/jats:p>","DOI":"10.22495\/cocv14i1c4art6","type":"journal-article","created":{"date-parts":[[2017,1,1]],"date-time":"2017-01-01T20:25:16Z","timestamp":1483302316000},"page":"605-610","source":"Crossref","is-referenced-by-count":0,"title":["Earnings quality and governance quality: A comparative analysis between traditional and new Brazilian capital markets"],"prefix":"10.22495","volume":"14","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-6030-7264","authenticated-orcid":false,"given":"Helena","family":"Isidro","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-3433-4805","authenticated-orcid":false,"given":"Maria Manuela","family":"Martins","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-0612-8801","authenticated-orcid":false,"given":"Il\u00eddio Tom\u00e1s","family":"Lopes","sequence":"additional","affiliation":[]}],"member":"9787","published-online":{"date-parts":[[2016,1,2]]},"reference":[{"key":"ref0","unstructured":"Beasley, M. 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(1991), \u201cEarnings management during import relief investigations\u201d, Journal of Accounting Research, Vol. 29, No. 2, pp. 193-228.","DOI":"10.2307\/2491047"},{"key":"ref14","doi-asserted-by":"publisher","unstructured":"Kent, P., Routledge, J. and Stewart, J. (2010), \u201cInnate and discretionary accrual quality and corporate governance\u201d, Accounting and Finance, Vol. 50, No. 1, pp. 171-195.","DOI":"10.1111\/j.1467-629x.2009.00321.x"},{"key":"ref15","doi-asserted-by":"publisher","unstructured":"Klein, A. (2002), \u201cAudit committee, board of director characteristics and earnings management\u201d, Journal of Accounting and Economics, Vol. 33, No. 3, pp. 375-400.","DOI":"10.1016\/s0165-4101(02)00059-9"},{"key":"ref16","doi-asserted-by":"publisher","unstructured":"Larcker, D., Richardson, S. and Tuna, I. (2007), \u201cCorporate governance, accounting outcomes and organizational performance\u201d, The Accounting Review, Vol. 82, No. 4, pp. 963-1008.","DOI":"10.2308\/accr.2007.82.4.963"},{"key":"ref17","doi-asserted-by":"publisher","unstructured":"Mouselli, S., Jaafar, A. and Hussainey, K. (2012), \u201cAccruals quality vis-\u00e0-vis disclosure quality: Substitutes or complements?\u201d, The British Accounting Review, Vol. 44, No. 1, pp. 36-46.","DOI":"10.1016\/j.bar.2011.12.004"},{"key":"ref18","doi-asserted-by":"publisher","unstructured":"Parker, L. (2007), \u201cFinancial and external reporting research: the broadening corporate governance challenge\u201d, Accounting and Business Research, Vol. 37, No. 1, pp. 39-54.","DOI":"10.1080\/00014788.2007.9730057"},{"key":"ref19","doi-asserted-by":"publisher","unstructured":"Shleifer, A., and Vishny, R. 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