Structural changes in covenants through the adoption of IFRS in Brazil
Author:
Affiliation:
1. Fucape Business School, Brazil
2. Universidade de São Paulo, Brazil
3. Universidade Federal do Espirito Santo, Brazil
Publisher
Informa UK Limited
Subject
Finance,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1016/j.accfor.2017.06.004
Reference42 articles.
1. The Effects of Corporate Governance and Product Market Competition on Analysts' Forecasts: Evidence from the Brazilian Capital Market
2. International Financial Reporting Standards (IFRS): pros and cons for investors
3. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism
4. Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption
5. A cor da morte: causas de óbito segundo características de raça no Estado de São Paulo, 1999 a 2001
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