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THE IMPACTS OF IFRS ADOPTION ON DISCRETIONARY ACCRUALS AND ON EARNINGS MANAGEMENT RESEARCH IN BRAZIL

  • Cardoso R
  • Souza F
  • Dantas M
Revista Universo Contábil (2015) 65-84
DOI: 10.4270/ruc.2015212
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Abstract

… adoption impacts on discretionary accruals measured by the … Results show that discretionary accruals calculated for both … appropriated to measure discretionary accruals for a sample …

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Cardoso, R., Souza, F., & Dantas, M. (2015). THE IMPACTS OF IFRS ADOPTION ON DISCRETIONARY ACCRUALS AND ON EARNINGS MANAGEMENT RESEARCH IN BRAZIL. Revista Universo Contábil, 65–84. https://doi.org/10.4270/ruc.2015212

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