IFRS adoption and credit ratings: A comparative study in emerging and developed markets
ABSTRACT The study examined the effects of mandatory International Financial Reporting Standards (IFRS) adoption on the quality of accounting information from three perspectives: the ability of accounting figures to explain credit ratings and their evolution after IFRS adoption; the difference in in...
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| Główni autorzy: | , , |
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| Format: | Artigo |
| Język: | Inglês |
| Wydane: |
Universidade de São Paulo
2024-10-01
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| Seria: | Revista Contabilidade & Finanças |
| Hasła przedmiotowe: | |
| Dostęp online: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772024000200505&lng=en&tlng=en |
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