IMPACT OF ADOPTING IFRS STANDARD ON THE EQUITY COST OF BRAZILIAN OPEN CAPITAL COMPANIES
Purpose: This study aims to assess the impact of adopting IFRS standard on the equity cost of Brazilian open capital companies in the period of 2004-2013. Originality/gap/relevance/implications: The adoption of International Financial Reporting Standards aims to increase the quality of accounting in...
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| Publicat a: | RAM. Revista de Administração Mackenzie |
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| Autors principals: | , , , , |
| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Universidade Presbiteriana Mackenzie
2016
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| Matèries: | |
| Accés en línia: | https://www.redalyc.org/articulo.oa?id=195447425005 |
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