Search Results - person:"Geron, Cecília Moraes Santostaso"

Use of the XBRL language : potential benefits to Brazilian companies

Geron, Cecília Moraes Santostaso; Riccio, Edson Luiz; … - In: International journal of innovation : IJI journal 11 (2023) 2, pp. 1-40

Persistent link: https://www.econbiz.de/10014546994

The Brazilian case of IFRS adoption : the impacts and the new perspectives

Pelucio Grecco, Marta Cristina; Geron, Cecília Moraes … - In: Economics and political implications of international …, (pp. 303-318). 2016

Persistent link: https://www.econbiz.de/10011476060

The effect of IFRS on earnings management in Brazilian non-financial public companies

Pelucio-Grecco, Marta Cristina; Geron, Cecília Moraes … - In: Emerging markets review 21 (2014), pp. 42-66

Persistent link: https://www.econbiz.de/10011304338

An analysis of profit and loss in Brazil before and after the full adoption of the international financial reporting standards

Gallego-Álvarez, Isabel; Pelucio-Grecco, Marta; … - In: International journal of accounting, auditing and … 10 (2014) 3, pp. 255-278

Persistent link: https://www.econbiz.de/10010488417

An analysis of profit and loss in Brazil before and after the full adoption of the International Financial Reporting Standards

Gallego-Ãlvarez, Isabel; Pelucio-Grecco, Marta Cristina; … - In: International Journal of Accounting, Auditing and … 10 (2014) 3, pp. 255-278

This study aims to determine whether the main items of the profit and loss (P%L) accounts of listed Brazilian companies have been modified, according to sector, after Brazil's adoption of the International Financial Reporting Standards (IFRS). The sample is composed of 118 companies classified...

Persistent link: https://www.econbiz.de/10011130303

The effect of IFRS on earnings management in Brazilian non-financial public companies

Pelucio-Grecco, Marta Cristina; Geron, Cecília Moraes … - In: Emerging Markets Review 21 (2014) C, pp. 42-66

This article evaluated whether changes in accounting practices brought a reduction in earnings management (EM) in listed Brazilian non-financial companies through discretionary accruals. We developed a model to observe the effect of the International Financial Reporting Standards (IFRS) on...

Persistent link: https://www.econbiz.de/10011117810