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Do IFRS matter in emerging countries? : an exploratory analysis of Brazilian firms

Lourenço, Isabel; Branco, Manuel Castelo; Curto, José Dias - In: Standardization of financial reporting and accounting …, (pp. 103-125). 2015

Persistent link: https://www.econbiz.de/10011444253

Do IFRS Matter in Emerging Countries? An Exploratory Analysis of Brazilian Firms

Lourenço, Isabel - 2016

This study analyzes the impact of IFRS adoption on earnings management in the emerging country which is probably the most important economy in the world that has adopted IFRS mandatorily, Brazil. We examine the distributions of reported earnings in order to find discontinuities around the zero...

Persistent link: https://www.econbiz.de/10013006883

Macroeconomic determinants of credit risk : evidence from the Eurozone

Carvalho, Paulo Victor Rodrigues de; Curto, José Dias; … - In: International journal of finance & economics : IJFE 27 (2022) 2, pp. 2054-2072

Persistent link: https://www.econbiz.de/10013184667

The impact of COVID-19 on S&P500 sector indices and FATANG stocks volatility : an expanded APARCH model

Curto, José Dias; Serrasqueiro, Pedro - In: Finance research letters 46 (2022) 1, pp. 1-8

Persistent link: https://www.econbiz.de/10013341276

The impact of the mandatory adoption of IFRS in the fees of auditing in companies of BM&FBovespa

Murro, Eduardo Vinícius Bassi; Munhoz, Tayrine Rodrigues; … - In: Standardization of financial reporting and accounting …, (pp. 172-194). 2015

Persistent link: https://www.econbiz.de/10011444266

Economic Effects of IFRS Adoption in Brazil : An Empirical Analysis of Stock Price Synchronicity

Santana, Verônica - 2014

This study aims to identify the impact of IFRS adoption in stock price synchronicity of Brazilian capital market through its influence on how much and in which way firm-specific information is incorporated by stock prices. There are divergences in the literature about how IFRS adoption...

Persistent link: https://www.econbiz.de/10013060339