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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...
Shranjeno v:
izdano v: | RAM. Revista de Administração Mackenzie |
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Main Authors: | , , , , |
Format: | Artigo |
Jezik: | Inglês |
Izdano: |
Universidade Presbiteriana Mackenzie
2016
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Teme: | |
Online dostop: | https://www.redalyc.org/articulo.oa?id=195447425005 |
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