Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil

This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS) in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS improves the quality of accounting informatio...

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Bibliographic Details
Main Authors: Mateus Alexandre Costa dos Santos, Paulo Roberto Nóbrega Cavalcante
Format: Article
Language:English
Published: Universidade de São Paulo 2014-12-01
Series:Revista Contabilidade & Finanças
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772014000300228&lng=en&tlng=en