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...
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| Pubblicato in: | Revista Brasileira de Gestão de Negócios - RBGN |
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| Autori principali: | , |
| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Fundação Escola de Comércio Álvares Penteado
2017
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| Soggetti: | |
| Accesso online: | https://www.redalyc.org/articulo.oa?id=94756009005 |
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