Increase in Leverage Driven by International Financial Reporting Standards Adoption

Context: adoption of International Financial Reporting Standards (IFRS) in Brazil has improved corporate governance practices and information available to investors, providing greater transparency. Despite its mandatory effect, companies listed in B3 tiers (Novo Mercado and Level 2) were already acc...

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書目詳細資料

發表在:	RAC - Revista de Administração Contemporânea
Principais autores:	Pâmela Amado Tristão, Igor Bernardi Sonza
格式:	Artigo
語言:	Inglês
出版:	Associação Nacional de Pós-Graduação e Pesquisa em Administração 2021
主題:	Administración y Contabilidad
在線閱讀:	https://www.redalyc.org/articulo.oa?id=84066596006 https://www.redalyc.org/journal/840/84066596006/ https://www.redalyc.org/journal/840/84066596006/html/ https://www.redalyc.org/journal/840/84066596006/84066596006.epub https://www.redalyc.org/journal/840/84066596006/movil
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