THE ANALYSIS OF PERSISTENCE AND CONSERVATISM ON THE PROCESS OF INTERNATIONAL CONVERGENCE IN PUBLIC COMPANIES OF THE CONSTRUCTION SECTOR IN BRAZIL

This study aims at checking out if the quality of accounting information of open capital companies of the construction sector in Brazil has suffered any changes after its insertion in the process of international accounting convergence. One can point out that Brazilian research on the effects of the...

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Veröffentlicht in:	Revista universo contábil 2015-06, Vol.11 (2), p.174
Hauptverfasser:	Santiago, Josicaria, Cavalcante, Paulo, Paulo, Edilson
Format:	Artikel
Sprache:	eng ; por
Schlagworte:	Accounting Construction industry International Financial Reporting Standards Public companies Studies
Online-Zugang:	Volltext
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