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