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Earnings Quality: Before And After Ifrs Adoption
(Universidad del Zulia, 2019)
IFRS Mandatory Adoption and Earnings Quality in an Emerging Market: The Case of Ecuador
(Universidad de Cuenca, 2023)
IFRS adoption and accounting conservatism in Latin America
(Emerald, 2020)
Purpose The purpose of this paper is to analyze the impact of IFRS mandatory adoption on accounting conservatism and to shed light on the drivers of such impact. Design/methodology/approach Using a sample of listed firms ...
IFRS adoption and firms’ opacity around the world: what factors affect this relationship?
(Universidad ESAN. ESAN EdicionesPE, 2021-06-30)
Purpose. This paper aims to identify what are the moderating factors affecting the relationship between firms’ adoption of international financial and reporting standards (IFRS) and the firm’s opacity. Design/methodology/approach. ...
The Relation between Income Smoothing, Earnings Persistence and IFRS AdoptionA Relação entre Suavização, Persistência e a Adoção dos IFRS
(Lociedade Brasileira de Finanças, 2018)
Es conveniente implementar XBRL en la transición a NIIF/ IFRS
With the aim of internationalizing economic relations, with improvements in competitiveness, with an accounting and financial globally accepted standard, and with the intention of being at the forefront in the way we do ...
Impacto da adoção das IFRS no custo de capital próprio das empresas brasileiras de capital aberto listadas na B3
(Universidade Federal de Minas GeraisBrasilFCE - DEPARTAMENTO DE CIÊNCIAS ADMINISTRATIVASPrograma de Pós-Graduação em AdministraçãoUFMG, 2019-06-18)
This work analyzes whether the mandatory adoption of the International Financial Reporting Standards (IFRS) by the Brazilian public companies listed in B3 resulted in a decrease in information asymmetry and in the cost of ...
Mandatory IFRS adoption, corporate governance, and firm valueAdoção obrigatória de IFRS, governança corporativa e valor da firma
(RAE - Revista de Administracao de EmpresasRAE - Revista de Administração de EmpresasRAE-Revista de Administração de Empresas, 2020)
Mandatory IFRS adoption in Brazil and firm value
(2017)
Using diff-in-diff approaches and the propensity-score matching, this study focuses on firm-level Tobin´s q and Market-to-book outcomes for Brazilian firms who in 2008 were required by Law 11.638/07 to adopt the full ...
Implantação da norma IFRS 9 em bancos no Brasil: efeitos sobre os níveis de perdas esperadas de crédito
(2020-03)
O objetivo deste trabalho consiste na avaliação dos impactos da adoção da norma IFRS 9 sob a perspectiva de gestão de portfólios de crédito, a qual foi implantada em janeiro de 2018 por instituições financeiras. São estudados ...