Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil
ABSTRACT This research investigates the impact of changes in debt ratios of Brazilian firms due to the IFRS adoption. We make a comparison between the forecast of the time-series of debt ratios accounted until 2007 for the span from 2008 to the first quarter of 2015 with those effectively accounted...
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| Pubblicato in: | BBR - Brazilian Business Review |
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| Autori principali: | , |
| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
FUCAPE Business School
2016
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| Soggetti: | |
| Accesso online: | https://www.redalyc.org/articulo.oa?id=123047026002 |
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