Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil
Abstract
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 information compared with domestic accounting standards. Concurrent evidence is sparse in Brazil. Information relevance is understood herein as a...
Paper Details
Title
Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil
Published Date
Dec 1, 2014
Volume
25
Issue
66
Pages
228 - 241
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