Open AccessIFRS VS BACEN GAAP: ACCOUNTING INFORMATION’S VALUE RELEVANCE OF THE BRAZILIAN FINANCIAL INSTITUTIONS
Author(s) -
Mariana Titoto Marques,
Flávia Zóboli Dalmácio,
Amaury José Rezende
Publication year - 2022
Publication title -
bbr. brazilian business review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.176
H-Index - 4
ISSN - 1808-2386
DOI - 10.15728/bbr.2022.19.1.1
Subject(s) - international financial reporting standards , accounting , accounting information system , business , accounting standard , equity (law) , relevance (law) , explanatory power , financial accounting , fair value , stock exchange , audit , historical cost , finance , political science , law , philosophy , epistemology