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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA)
Dani, A. C., Magro, C. B. D., Martinez, C. L., Lourenço, I. & Branco, M. C. (2018). Do IFRS only lead to improved accounting quality for public companies? Empirical evidence from an emerging country. In XVII USP International Conference in Accounting.
Exportar Referência (IEEE)
A. C. Dani et al.,  "Do IFRS only lead to improved accounting quality for public companies? Empirical evidence from an emerging country", in XVII USP Int. Conf. in Accounting, 2018
Exportar BibTeX
@inproceedings{dani2018_1713576855885,
	author = "Dani, A. C. and Magro, C. B. D. and Martinez, C. L. and Lourenço, I. and Branco, M. C.",
	title = "Do IFRS only lead to improved accounting quality for public companies? Empirical evidence from an emerging country",
	booktitle = "XVII USP International Conference in Accounting",
	year = "2018",
	editor = "",
	volume = "",
	number = "",
	series = "",
	publisher = "",
	address = "",
	organization = ""
}
Exportar RIS
TY  - CPAPER
TI  - Do IFRS only lead to improved accounting quality for public companies? Empirical evidence from an emerging country
T2  - XVII USP International Conference in Accounting
AU  - Dani, A. C.
AU  - Magro, C. B. D.
AU  - Martinez, C. L.
AU  - Lourenço, I.
AU  - Branco, M. C.
PY  - 2018
AB  - This study examines the impact of IFRS adoption on the financial reporting quality of private
and public Brazilian companies, measured through metrics for earnings smoothing,
discretionary accruals and management of earnings towards a target. Its findings suggest that
IFRS adoption in a country such as Brazil leads to higher quality financial reporting both in
private and public companies. We also found that public companies fare worse than their
private counterparts in terms of such quality, both before and after IFRS adoption. In addition,
we found a smaller gap between the quality of accounting information in public versus private
companies after IFRS adoption.
ER  -