Mandatory IFRS adoption, corporate governance, and firm value

Mandatory IFRS adoption, corporate governance, and firm value

We study whether financial and accounting disclosure affect firm value by focusing on the full adoption of International Financial Reporting Standards (IFRS) in Brazil in 2010. We compare firms with ex-ante lower accounting quality (firms in the Regular and Level 1 tiers of corporate governance) wit...

Full description

Bibliographic Details
Main Authors: Joelson Sampaio, Humberto Gallucci, Vinicius Augusto Brunassi Silva, Rafael Felipe Schiozer
Format: Article
Language:English
Published: Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo 2020-04-01
Series:RAE: Revista de Administração de Empresas
Subjects:
IFRS
corporate governance
firm value
accounting quality
Online Access:https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/81318

Internet

https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/81318

Similar Items