Do comparable accounting choices produce comparable net profit and equity? : integrating the Gray's and Herfindahl H indices in measuring the comparability of Brazilian companies
Sirlei Lemes and Luciana de Almeida Araújo Santos
| Year of publication: |
2019
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|---|---|
| Authors: | Lemes, Sirlei ; Santos, Luciana de Almeida Araújo |
| Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 15.2019, 4, p. 334-354
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| Subject: | comparability | IFRS | convergence | accounting choice | H index | Herfindahl index | Gray's index | fair value | industry | Brazilian companies | BM&FBOVESPA | national diffenences | Brasilien | Brazil | Rechnungswesen | Accounting | Vergleich | Comparison |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012256084