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- W2553229605 abstract "In 2008, Brazil started the adoption of IFRS in a two-phase process, the first of which is the partial (2008) and the second the full adoption of the IFRS. This research studied how the partial adoption phase influenced financial information quality or not. Stratified samples of publicly traded company data were used to compare financial information quality changes between the periods before and after the partial adoption, through the analysis of six quality measures. All samples gave signs of increased financial information quality when measured by earnings management (smoothing). This could not be affirmed when using earnings management towards a target. Conflicting results were found for timely loss recognition. Regarding value relevance, all samples gave signs of increased information quality. In general, the results demonstrated that the IFRS, even when partially adopted, provide for improvements in the financial information quality of publicly traded companies in Brazil." @default.
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- W2553229605 date "2011-01-01" @default.
- W2553229605 modified "2023-09-24" @default.
- W2553229605 title "Impacts Of Partial Adoption of IFRS in Brazil: Effects on Financial Information Quality of Publicly Traded Companies" @default.
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