Effect on the comparability of accounting choices of Brazilian companies in property, plant and equipment recognition
Sirlei Lemes and Patrícia De Souza Costa (Accounting School, Universidade Federal de Uberlândia, João Naves de Avila, Uberlândia, MG, Brazil), Vinícius Aversari Martins (FEA-RP, Universidade de São Paulo, Av. dos Bandeirantes, Ribeirão Preto, SP, Brazil)
| Year of publication: |
2015
|
|---|---|
| Authors: | Lemes, Sirlei ; Costa, Patrícia de Souza ; Martins, Vinícius Aversari |
| Published in: |
International journal of economics and accounting : IJEA. - Genève [u.a.] : Inderscience Enterprises, ISSN 2041-868X, ZDB-ID 2586867-6. - Vol. 6.2015, 4, p. 301-325
|
| Subject: | comparability | accounting choices | IFRS | property plant equipment | PPE | convergence | Brazilian companies | Brazil | Herfindahl index | H index | recognition | first adoption | Brasilien | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy |
| 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/10011550201