Determinants of international convergence of accounting standards in Brazil: an investigation in the private and public companies electricity sector Fatores determinantes para a adoção de padrões internacionais de contabilidade no Brasil: uma investigação em empresas públicas e privadas do setor de energia elétrica
This study focuses on the area of Accounting Theory, more specifically related to the factors that determine the convergence in accounting organizations. The main objective of the study is to identify which indicators among: Source Control, Size, Borrowing, Total Debt, Asset Equity andReturn on Equi...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Universidade de São Paulo (USP)
2011-08-01
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Series: | Revista de Contabilidade e Organizações |
Subjects: | |
Online Access: | http://revistas.usp.br/rco/article/view/34793 |