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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...

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Bibliografiset tiedot
Julkaisussa:Revista Brasileira de Gestão de Negócios - RBGN
Päätekijät: Eduardo Flores, Alexsandro Broedel Lopes
Aineistotyyppi: Artigo
Kieli:Inglês
Julkaistu: Fundação Escola de Comércio Álvares Penteado 2019
Aiheet:
Linkit:https://www.redalyc.org/articulo.oa?id=94768351008
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