Analysis of the Relevance of Information Content of the Value Added Statement in the Brazilian Capital Markets

The usefulness of financial statements depends, fundamentally, on the degree of relevance of the information they disclose to users. Thus, studies that measure the relevance of accounting information to the users of financial statements are of some importance. One line of research within this subjec...

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Bibliographic Details
Main Authors: Márcio André Veras Machado, Marcelo Alvaro da Silva Macedo, Márcia Reis Machado
Format: Article
Language:English
Published: Universidade de São Paulo 2015-04-01
Series:Revista Contabilidade & Finanças
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772015000100057&lng=en&tlng=en