IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions

Brazilian financial institutions that have an Audit Committee and/or are listed on the Stock Exchange are obliged to disclose their financial statements in Bacen GAAP and IFRS. This study compares their relevanceusing the Ohlson Model (1995) adding control variables for the years 2010 to 2018. Two m...

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הוצא לאור ב:	BBR - Brazilian Business Review
Principais autores:	Mariana Titoto Marques, Flávia Zóboli Dalmacio, Amaury José Rezende
פורמט:	Artigo
שפה:	Inglês
יצא לאור:	FUCAPE Business School 2022
נושאים:	Administración y Contabilidad
גישה מקוונת:	https://www.redalyc.org/articulo.oa?id=123070168001 https://www.redalyc.org/journal/1230/123070168001/ https://www.redalyc.org/journal/1230/123070168001/html/ https://www.redalyc.org/journal/1230/123070168001/123070168001.epub https://www.redalyc.org/journal/1230/123070168001/movil
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