Adoção das IFRS no Brasil: Efeitos no Conservadorismo Contábil
The objective in this study is to investigate the effect of the adoption of the International Financial Reporting Standards (IFRS) on the degree of conditional conservatism in the financial statements of companies listed on BM&FBOVESPA. Considering that the convergence process with the internati...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Conselho Federal de Contabilidade (CFC)
2016-01-01
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| Series: | Revista de Educação e Pesquisa em Contabilidade |
| Online Access: | http://www.redalyc.org/articulo.oa?id=441645981002 |