Open AccessAdoption of IFRS in Brazil: Effects on Accounting Conservatism
Author(s) -
Erivelto Fioresi de Sousa,
Anderson Fioresi de Sousa,
Gladyson Brommonschenkel Demonier
Publication year - 2016
Publication title -
revista de educação e pesquisa em contabilidade
Language(s) - English
Resource type - Journals
ISSN - 1981-8610
DOI - 10.17524/repec.v10i2.1290
Subject(s) - accounting , international financial reporting standards , business , conservatism , proxy (statistics) , standardization , sample (material) , accounting information system , quality (philosophy) , financial accounting , political science , statistics , philosophy , chemistry , mathematics , epistemology , chromatography , politics , law