Increase in Leverage Driven by International Financial Reporting Standards Adoption

Increase in Leverage Driven by International Financial Reporting Standards Adoption

Context: adoption of International Financial Reporting Standards (IFRS) in Brazil has improved corporate governance practices and information available to investors, providing greater transparency. Despite its mandatory effect, companies listed in B3 tiers (Novo Mercado and Level 2) were already acc...

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Bibliographic Details
Main Authors: Pâmela Amado Tristão, Igor Bernardi Sonza
Format: Article
Language:English
Published: Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) 2021-01-01
Series:RAC: Revista de Administração Contemporânea
Subjects:
capital structure
international accounting standards
b3 listing tiers
Online Access:https://rac.anpad.org.br/index.php/rac/article/view/1445

Internet

https://rac.anpad.org.br/index.php/rac/article/view/1445

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