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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Bibliografische Detailangaben

Veröffentlicht in:	Revista Contabilidade & Finanças - USP
Hauptverfasser:	Roberto Black, Sílvio Hiroshi Nakao
Format:	Artigo
Sprache:	Inglês
Veröffentlicht:	Universidade de São Paulo 2017
Schlagworte:	Administración y Contabilidad
Online-Zugang:	https://www.redalyc.org/articulo.oa?id=257149916009
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