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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| Pubblicato in: | RAC - Revista de Administração Contemporânea |
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| Autori principali: | , |
| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Associação Nacional de Pós-Graduação e Pesquisa em Administração
2021
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| Soggetti: | |
| Accesso online: | 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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