Market-Oriented Accounting Standard and Analysts’ Performance: Evidence from Brazil

This research investigates if the accounting standard oriented to external users contributes to improve decision-making in the market, represented by analysts’ forecast capacity. The hypothesis is that the forecast properties for Brazilian companies’ EPS were not impacted by the change in the accoun...

Повний опис

Бібліографічні деталі
Автори: Talyta Eduardo Oliveira, Antonio Carlos Coelho
Формат: Стаття
Мова:English
Опубліковано: FUCAPE Business School 2018-01-01
Серія:BBR: Brazilian Business Review
Предмети:
Онлайн доступ:http://www.redalyc.org/articulo.oa?id=123056425002