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Opacity of financial information, adoption of international standards and legal origins

Purpose – The goal of this study was to investigate the relationship between the level of Earnings Opacity and a company’s informational environment, specifically considering accounting standards and the legal origins of the system. Design/methodology/approach – The sample consisted of publicly trad...

Ausführliche Beschreibung

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Bibliografische Detailangaben
Veröffentlicht in:Revista Brasileira de Gestão de Negócios - RBGN
Hauptverfasser: Renata Turola Takamatsu, Luiz Paulo Lopes Fávero
Format: Artigo
Sprache:Inglês
Veröffentlicht: Fundação Escola de Comércio Álvares Penteado 2017
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Online-Zugang:https://www.redalyc.org/articulo.oa?id=94756009005
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