Browsing Exact and Earth Sciences by Author "Caldeira, João Frois"
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Effects of IFRS on accounting information quality : evidence for Brazil
Silva Junior, Julio Cesar Araujo da; Caldeira, João Frois; Torrent, Hudson da Silva (2017) [Journal article]Understanding the effects of the International Financial Reporting Standards (IFRS) on accounting quality is fundamental for policy makers and financial market players in general. This paper analyzes whether the adoption ...