IFRS adoption and company conservatism in Colombia and Brazil
We analysed changes in the levels of conservatism in Colombia and Brazil after International Financial Reporting Standards (IFRS) adoption, in accordance with the theory of cultural influence in accounting (Gray, 1988). We found that IFRS adoption resulted in decreased conservatism of accounting pra...
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| Veröffentlicht in: | Base Revista de Administração e Contabilidade da UNISINOS |
|---|---|
| Hauptverfasser: | , , |
| Format: | Artigo |
| Sprache: | Inglês |
| Veröffentlicht: |
Universidade do Vale do Rio dos Sinos
2019
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| Schlagworte: | |
| Online-Zugang: | https://www.redalyc.org/articulo.oa?id=337260391004 https://www.redalyc.org/journal/3372/337260391004/ https://www.redalyc.org/journal/3372/337260391004/html/ https://www.redalyc.org/journal/3372/337260391004/337260391004.epub https://www.redalyc.org/journal/3372/337260391004/movil |
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