IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions

IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions

Brazilian financial institutions that have an Audit Committee and/or are listed on the Stock Exchange are obliged to disclose their financial statements in Bacen GAAP and IFRS. This study compares their relevanceusing the Ohlson Model (1995) adding control variables for the years 2010 to 2018. Two m...

Full description

Bibliographic Details
Main Authors: Mariana Titoto Marques, Flávia Zóboli Dalmacio, Amaury José Rezende
Format: Article
Language:English
Published: FUCAPE Business School 2022-01-01
Series:BBR: Brazilian Business Review
Subjects:
value relevance
ifrs
bacen gaap
Online Access:http://www.redalyc.org/articulo.oa?id=123070168001

Internet

http://www.redalyc.org/articulo.oa?id=123070168001

Similar Items