The article "The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World" by Professor Cristina Gaio Silva has been accepted for publication in the European Accounting Review (currently ranked "C" according to the FIISEG table and with an impact factor of 0.633 according to the Journal of Citations Report).
The article studies in detail the quality of the results disclosed by companies from 38 countries between 1990 and 2003, exploring which factors are relevant to this quality.
The conclusion is that company and sector factors are now more relevant than the country effect for the purposes of measured quality, even taking into account different levels of economic development and investor protection.
