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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| Publicat a: | RAC - Revista de Administração Contemporânea |
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| Autors principals: | , |
| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Associação Nacional de Pós-Graduação e Pesquisa em Administração
2021
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| Matèries: | |
| Accés en línia: | 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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