IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions
Brazilian financial institutions that have an Audit Committee and/or are listed on the Stock Exchange are obliged to disclose their financial statements in Bacen GAAP and IFRS. This study compares their relevanceusing the Ohlson Model (1995) adding control variables for the years 2010 to 2018. Two m...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
FUCAPE Business School
2022-01-01
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| Series: | BBR: Brazilian Business Review |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123070168001 |
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