Influence of international accounting convergence on the level of earnings management in both Brazilian and Chilean companies
Alini da Silva (Regional University of Blumenau, Brazil), Caroline Sulzbach Pletsch (Regional University of Blumenau, Brazil), Roberto Carlos Klann (Regional University of Blumenau, Brazil), Luiza Betânia Fasolin (Regional University of Blumenau, Brazil), Jorge Eduardo Scarpin (Federal University of Paraná, Brazil)
| Year of publication: |
[2015]
|
|---|---|
| Authors: | Silva, Alini da ; Pletsch, Caroline Sulzbach ; Klann, Roberto Carlos ; Fasolin, Luiza Betânia ; Scarpin, Jorge Eduardo |
| Published in: |
Standardization of financial reporting and accounting in Latin American countries. - Hershey, Pa. : Business Science Reference, ISBN 978-1-4666-8453-9. - 2015, p. 195-218
|
| Subject: | Politikkonvergenz | Policy convergence | IFRS | Bilanzpolitik | Accounting policy | Statistischer Test | Statistical test | Rückstellung | Accrual | Brasilien | Brazil | Chile | 2004-2012 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section |
| Language: | English |
| Other identifiers: | 10.4018/978-1-4666-8453-9.ch009 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011444276