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Adoption of IFRS 15 in Brazilian companies and its consequences on analysts' forecasts

Objective: To verify the relationship between the adoption of IFRS 15 and the forecast of financial analysts for companies listed on the Brazilian stock exchange in the period from 2012 to 2021.Method: The sample included 1,013 observations (firm-year) of non-financial companies listed on the B3 -...

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Vydáno v:Enfoque: Reflexão Contábil
Hlavní autoři: Patrícia Pain, Fernanda Gomes Victor, Márcia Bianchi
Médium: Artigo
Jazyk:Inglês
Vydáno: Universidade Estadual de Maringá 2024
Témata:
On-line přístup:https://www.redalyc.org/articulo.oa?id=307179074002
https://www.redalyc.org/journal/3071/307179074002/
https://www.redalyc.org/journal/3071/307179074002/html/
https://www.redalyc.org/journal/3071/307179074002/307179074002.epub
https://www.redalyc.org/journal/3071/307179074002/movil
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