IFRS ADOPTION AND EARNINGS MANAGEMENT IN BRAZILIAN PUBLICLY TRADED COMPANIES

IFRS ADOPTION AND EARNINGS MANAGEMENT IN BRAZILIAN PUBLICLY TRADED COMPANIES

In 2007, Brazil adopted the International Financial Reporting Standards (IFRS). Studies involving publicly traded companies in different countries around the world indicate that these new standards tend to improve the information quality and make it more comparable and transparent. This study was ai...

Full description

Bibliographic Details
Main Authors: Roberto Midoguti Joia, Silvio Hiroshi Nakao
Format: Article
Language:English
Published: Conselho Federal de Contabilidade (CFC) 2014-03-01
Series:Revista de Educação e Pesquisa em Contabilidade
Subjects:
Gerenciamento de resultados
Accruals Discricionários
Adoção de IFRS.
Online Access:http://repec.org.br/index.php/repec/article/view/1014

Similar Items

Similar Items