Value relevance analysis of the added value statement in the various corporate governance levels of BM&FBOVESPA

Value relevance analysis of the added value statement in the various corporate governance levels of BM&FBOVESPA

The objective of the present study was identifying whether the informational content of the Value Added Statement (VAS) is relevant for investors. The sample entailed Brazilian companies belonging to the Special Corporate Governance Stock Index (IGCX) of BM&FBovespa, currently known as Brazil, S...

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Bibliographic Details
Main Authors: Alyne Alves Santos, Reiner Alves Botinha, Sirlei Lemes
Format: Article
Language:English
Published: Conselho Regional de Contabilidade de Santa Catarina 2019-04-01
Series:Revista Catarinense da Ciência Contábil
Subjects:
Relevância Informacional
DVA
Governança Corporativa
Value relevance.
Online Access:http://revista.crcsc.org.br/index.php/CRCSC/article/view/2697

Internet

http://revista.crcsc.org.br/index.php/CRCSC/article/view/2697

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