The relation between income smoothing, earnings persistence and IFRS adoption
Alternative title: | A relação entre suavização, persistência e a adoção dos IFRS |
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Year of publication: |
2018
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Authors: | Kolozsvari, Ana Carolina ; Macedo, Marcelo Alvaro da Silva |
Published in: |
Revista Brasileira de Finanças : RBFin. - Rio de Janeiro : [Verlag nicht ermittelbar], ISSN 1984-5146, ZDB-ID 2549202-0. - Vol. 16.2018, 2, p. 251-284
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Subject: | IFRS | Persistence | Smoothing | Time-series properties | Zeitreihenanalyse | Time series analysis | Bilanzpolitik | Accounting policy | Gewinn | Profit | Theorie | Theory |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in portugiesischer Sprache |
Other identifiers: | 10.12660/rbfin.v16n2.2018.62269 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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