The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies

The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies

In Brazil, the converg ence to IASB standards began in 2008 with the entry into force of the Lawn. 11.638/07. This study has as objective to verify the influence of the convergence process to the international accounting standards in income smoothing level in Brazilian companies. The study has a...

Descripció completa

Dades bibliogràfiques
Autors principals: Roberto Carlos Klann, Ilse Maria Beuren
Format: Article
Idioma:English
Publicat: FUCAPE Business School 2015-01-01
Col·lecció:BBR: Brazilian Business Review
Matèries:
international accounting convergence
ifrs
earnings management
income smoothing
Accés en línia:http://www.redalyc.org/articulo.oa?id=123035866001

Internet

http://www.redalyc.org/articulo.oa?id=123035866001

Ítems similars