most important economy in the world that has adopted IFRS mandatorily, Brazil. We examine the distributions of reported … adoption of IFRS in Brazil. The results of our study suggest that mandatory adoption of IFRS by Brazilian firms is associated …This study analyzes the impact of IFRS adoption on earnings management in the emerging country which is probably the …

The main objective of this study is to put in evidence the perceptions of stakeholders about IFRS adoption across … Europe and Brazil. By means of a survey, (816 completed questionnaires, 10% of population), we investigate whether producers …

accounting quality after the IFRS adoption. Particularly, we focus on an emerging market economic with an institutional setting … limiting factor to increases in earnings quality after the IFRS adoption. Finally, the results also suggest the lack of strong …

This article investigates the impact of the process of convergence to international accounting standards in Brazil on … information for 2009, disclosed at the start of 2010 (BRGAAP – partial IFRS) and for the same year, disclosed at the start of 2011 … (full IFRS). The purpose of analyzing the data for 2009 was to isolate any other influence found in the accounting …

In 2010, Brazil completed ... …