Comparability of financial reports and informativity of stock prices in Brazil

Disclosed information from one company is most useful if it can be compared to similar information from other companies, as the comparability of financial reporting helps to shape market expectations, expanding and improving investors' predictability. Thus, the objective of the study was to inv...

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Bibliographic Details
Main Authors: Diane Rossi Maximiano Reina, Luiz Nelson Guedes de Carvalho, Donizete Reina, Sirlei Lemes
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2019-10-01
Series:Revista Contemporânea de Contabilidade
Subjects:
Online Access:https://periodicos.ufsc.br/index.php/contabilidade/article/view/53944