Predictive ability of accruals before and after IFRS in the Brazilian stock market

This study aimed to analyze and assess the predictive ability of discretionary accruals (DAs) and non-discretionary accruals (NDAs) for forecasting future cash flows before and after the convergence with International Financial Reporting Standards (IFRS) in Brazil. The study is warranted due to the...

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Dettagli Bibliografici
Pubblicato in:Revista Contabilidade & Finanças - USP
Autori principali: Terence Machado Boina, Marcelo Alvaro da Silva Macedo
Natura: Artigo
Lingua:Inglês
Pubblicazione: Universidade de São Paulo 2018
Soggetti:
Administración y Contabilidad
IFRS
accruals
cash flow
Accounting quality
predictive ability
Accesso online:https://www.redalyc.org/articulo.oa?id=257157799004
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