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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| Udgivet i: | BBR - Brazilian Business Review |
|---|---|
| Principais autores: | , , |
| Format: | Artigo |
| Sprog: | Inglês |
| Udgivet: |
FUCAPE Business School
2022
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| Fag: | |
| Online adgang: | 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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