Brazil's adoption of IFRS: fertile ground for examining earnings management/ Adocao do IFRS no Brasil: um terreno fertil para pesquisa sobre gerenciamento de resultados

We highlight aspects of the Brazilian operating and reporting environment that have led to ample opportunities for researchers to examine the topic of earnings management in financial reporting. In particular, we discuss the potential for research since Brazil has adopted a financial reporting syste...

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Veröffentlicht in:	BBR Brazilian business review (Portuguese ed.) 2013-10, Vol.10 (4), p.133
Hauptverfasser:	Cavalier-Rosa, Gina, Tiras, Samuel L
Format:	Artikel
Sprache:	por
Schlagworte:	Financial statements Inflation (Finance)
Online-Zugang:	Volltext
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