ABSTRACT

The objective of this paper is to present a discussion of the article “The Determinants of Firm-Specific Corporate Governance Arrangements, IFRS Adoption, and the Informativeness of Accounting Reports: Evidence from Brazil,” which was presented in the Third International Conference of the Journal of International Accounting Research (JIAR). This discussion considers the paper's research questions, hypotheses, and design, as well as the setting in which the study was conducted. In my opinion, the paper's main contribution is to present evidence of a “National Bonding Hypothesis,” where companies with significant growth opportunities located in emerging economies voluntarily subject themselves to higher standards of corporate governance, which in turn impact the quality of their financial reports.

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