Market-Oriented Accounting Standard and Analysts’ Performance: Evidence from Brazil
This research investigates if the accounting standard oriented to external users contributes to improve decision-making in the market, represented by analysts’ forecast capacity. The hypothesis is that the forecast properties for Brazilian companies’ EPS were not impacted by the change in the accoun...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
FUCAPE Business School
2018-01-01
|
| Series: | BBR: Brazilian Business Review |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123056425002 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|