Browsing by Keyword "Mandatory disclosure"
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Adoção obrigatória do IFRS Brasil (2010): índice de conformidade das empresas com a divulgação requerida e alguns fatores explicativos
2014-08-01We evaluate firms' compliance with required International Financial Reporting Standards (IFRS) disclosure in the first mandatory adoption year of IFRS in Brazil (2010), by comprehensively examining 638 disclosure required ...
Environmental, social, and governance initiatives pay off : an assessment of the causal relationship between ESG and firm value
2021-04-22The relationship between environmental, social, and governance (ESG) initiatives and firm financial performance has been a subject that has long attracted researchers’ and practitioners’ interest. However, studies to date ...
2020Objetivo – Este estudo pretende verificar se as empresas registradas no Novo Mercado da B3 anteciparam voluntariamente a divulgação dos efeitos esperados decorrentes da aplicação da norma IFRS 16 (CPC 06 R2), que trata dos ...