Browsing Documentos Indexados pela Scielo by Title "Mandatory IFRS adoption in Brazil (2010): index of compliance with disclosure requirements and some explanatory factors of firms reporting"

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Adoção obrigatória do IFRS Brasil (2010): índice de conformidade das empresas com a divulgação requerida e alguns fatores explicativos

Santos, Edilene Santana; Ponte, Vera Maria Rodrigues; Mapurunga, Patrícia Vasconcelos Rocha
2014-08-01

We 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 ...