Originality/value of paper
We expanded previous literature by the use of various proxies for accounting quality, comparing firms on emerging markets with the major capital market (USA), and the crises period of time.
Paulo, E., Martins, E. and Pontes Girão, L.F.d.A. (2014), "Accounting Information Quality in Latin- and North-American Public Firms", Accounting in Latin America (Research in Accounting in Emerging Economies, Vol. 14), Emerald Group Publishing Limited, Bingley, pp. 1-39. https://doi.org/10.1108/S1479-356320140000014001
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