ANALYSIS OF DISCONTINUED OPERATIONS IN BRAZIL AFTER IFRS 5 ADOPTION
In this paper we analyzed the effect size and frequency of Brazilian discontinued operations as well as the managers’ justifications presented in the current and annual reports for discontinued operations. Our study comprises the analysis of 191 discontinued operations disclosed by Brazilian compani...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade Federal do Ceará
2018-12-01
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| Series: | Contextus |
| Subjects: | |
| Online Access: | http://www.periodicos.ufc.br/contextus/article/view/39903 |