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Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption
Purpose: The present study evaluated whether there were reductions in the relevance of the accounting information of Brazilian energy distributors in the post-IFRS period. Design/methodology/approach: The rationale for such a conjecture stems from the fact that after the adoption of international a...
保存先:
| 出版年: | Revista Brasileira de Gestão de Negócios - RBGN |
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| 主要な著者: | , |
| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
Fundação Escola de Comércio Álvares Penteado
2019
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| 主題: | |
| オンライン･アクセス: | https://www.redalyc.org/articulo.oa?id=94768351008 |
| タグ: |
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