Determinants of Dividend Policy: evidence from Portugal
A B s TRA c T Objectiv e – This article aims to measure the impacts of the final phase of mandatory convergence to IFRS on net income, in equity and total assets of Brazilian publics companies. Design/methodology/approach – It is applied to the inverse of Gray (1980)’s Conservatism Index – whic...
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| Vydáno v: | Revista Brasileira de Gestão de Negócios - RBGN |
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| Hlavní autoři: | , , |
| Médium: | Artigo |
| Jazyk: | Inglês |
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Fundação Escola de Comércio Álvares Penteado
2015
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| Témata: | |
| On-line přístup: | https://www.redalyc.org/articulo.oa?id=94740809001 |
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