Exportar Publicação

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) 
Lourenço, I. & Braunbeck, G. (2019). IFRS adoption in Brazil. In Pauline Weetman, Ioannis Tsalavoutas (Ed.), The Routledge companion to accounting in emerging economies.: Routledge.
Exportar Referência (IEEE) 
I. M. Lourenço and G. Braunbeck,  "IFRS adoption in Brazil", in The Routledge companion to accounting in emerging economies, Pauline Weetman, Ioannis Tsalavoutas, Ed., Routledge, 2019
Exportar BibTeX 
@incollection{lourenço2019_1734530302534,
	author = "Lourenço, I. and Braunbeck, G.",
	title = "IFRS adoption in Brazil",
	chapter = "",
	booktitle = "The Routledge companion to accounting in emerging economies",
	year = "2019",
	volume = "",
	series = "Routledge companions in business and management",
	edition = "",
	publisher = "Routledge",
	address = "",
	url = "https://www.taylorfrancis.com/chapters/edit/10.4324/9781351128506-2/ifrs-adoption-brazil-isabel-louren%C3%A7o-guillermo-braunbeck?context=ubx&refId=b9c52c94-ec25-4c2d-8e39-bf7a6e435e95"
}
Exportar RIS 
TY  - CHAP
TI  - IFRS adoption in Brazil
T2  - The Routledge companion to accounting in emerging economies
AU  - Lourenço, I.
AU  - Braunbeck, G.
PY  - 2019
DO  - 10.4324/9781351128506-2
UR  - https://www.taylorfrancis.com/chapters/edit/10.4324/9781351128506-2/ifrs-adoption-brazil-isabel-louren%C3%A7o-guillermo-braunbeck?context=ubx&refId=b9c52c94-ec25-4c2d-8e39-bf7a6e435e95
AB  - Empirical evidence suggests that the positive effects of International Financial Reporting Standards (IFRS) adoption in Brazil are confined to entities with better governance and those with incentives to opt out of the weak institutional and poor governance environment. The evidence also indicates that Brazilian firms show a lower level of accounting quality than Continental European and Anglo-Saxon firms. Despite applying IFRS as a set of high quality accounting standards, country-specific characteristics still affect the implementation of IFRS. Future research could seek to identify the role of corporate incentives in successfully adopting IFRS in less-developed countries compared to countries with higher levels of investor protection.
ER  -