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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| Publicado no: | Revista Contabilidade & Finanças - USP |
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| Principais autores: | , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Universidade de São Paulo
2018
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| Assuntos: | |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=257157799004 https://www.redalyc.org/journal/2571/257157799004/ https://www.redalyc.org/journal/2571/257157799004/html/ https://www.redalyc.org/journal/2571/257157799004/257157799004.epub https://www.redalyc.org/journal/2571/257157799004/movil |
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