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Descrição Detalhada da Publicação
Do IFRS only lead to improved accounting quality for public companies? Empirical evidence from an emerging country
XVII USP International Conference in Accounting
Ano (publicação definitiva)
2018
Língua
Inglês
País
Brasil
Mais Informação
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Abstract/Resumo
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.
Agradecimentos/Acknowledgements
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Palavras-chave
IFRS,Accounting quality,Private firms
Registos de financiamentos
| Referência de financiamento | Entidade Financiadora |
|---|---|
| UID/GES/00315/2013 | Fundação para a Ciência e a Tecnologia |
