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Publication Detailed Description
Do IFRS only lead to improved accounting quality for public companies? Empirical evidence from an emerging country
XVII USP International Conference in Accounting
Year (definitive publication)
2018
Language
English
Country
Brazil
More Information
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Abstract
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.
Acknowledgements
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Keywords
IFRS,Accounting quality,Private firms
Funding Records
| Funding Reference | Funding Entity |
|---|---|
| UID/GES/00315/2013 | Fundação para a Ciência e a Tecnologia |
