Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption
Purpose – The present study evaluated whether there were reductions in the relevance of the accounting information of Brazilian energy distributors in the post-IFRS period. Design/methodology/approach – The rationale for such a conjecture stems from the fact that after the adoption of international...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Fundação Escola de Comércio Álvares Penteado
2019-11-01
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| Series: | Revista Brasileira de Gestão De Negócios |
| Subjects: | |
| Online Access: | https://rbgn.fecap.br/RBGN/article/view/4023/pdf |