Value relevance of the new operating income: evaluation of the exposure draft 2019/07
Purpose: To analyze the value relevance of the new operating result proposed by ED/2019/07 in Brazilian companies in relation to the gaap and non-gaap measure, assessing the relevance of the new operating result associated with the market value of companies. Methodology: We used economic and fina...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2022-07-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/29390 |