Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil
This paper aims to investigate the existence of heterogeneity in earnings quality between different classes of companies after the adoption of the International Financial Reporting Standards (IFRS). IFRS adoption is generally associated with an increase in the quality of financial statements. Howe...
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| Pubblicato in: | Revista Contabilidade & Finanças - USP |
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| Autori principali: | , |
| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Universidade de São Paulo
2017
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| Soggetti: | |
| Accesso online: | https://www.redalyc.org/articulo.oa?id=257149916009 |
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