The effect of prior period adjustments on equity and ROE of companies listed on B3's New Market
Purpose: To analyze the effect of prior period adjustments (PPA) on Equity and on Return on Equity (ROE). Methodology: The Statements of Changes in Equity and the Explanatory Notes of the companies listed on the B3’s New Market, from 2010 to 2019, were researched. To analyze the effects of PPA on...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2024-01-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/34942 |