Análise comparativa da qualidade das informações contábeis entre empresas francesas, brasileiras e latino-americanas.

Purpose: This paper aimed to compare the Quality of Accounting Information (QAI) of publicly traded companies in markets with distinct levels of economic development, represented by France, Brazil and other Latin American countries (the latter together). Methodology: The methodological approach was quantitative, with the use of descriptive and exploratory statistics, and regression with unbalanced panel data. The data used involved the following periods: French market, from 1987 to 2017; Brazilian, from 1995 to 2017 and Latin American, from 1989 to 2015. Results: The results pointed out structural differences of QAI in financial statements between the analyzed markets, indicating that the more developed one presents better QAI. Contributions of the Study: The practical contribution of this research can subsidize investor decisions, while the academic knowledge generated reveals that markets in diverse economic contexts present different levels of QAI. [ABSTRACT FROM AUTHOR]