Methodological analysis of the incompatible EBITDA disclosed by companies listed on B3: identification of divergent variables in the conciliations
Purpose: To identify the variables responsible for the methodological divergences causing incompatibilities in the EBITDA disclosed by the companies listed on B3, related to errors in data collection and undue changes in the formula by the conciliation issuers. Methodology: Application of descrip...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2023-07-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/33069 |