Galdi, Fernando; De Moura, André; Damasceno, Felipe; … - In: Meditari Accountancy Research 32 (2024) 6, pp. 2298-2320
Purpose This paper aims to investigate whether Brazilian firms that legally bond to stricter enforcement and commit to stringent corporate governance requirements experience increased value relevance of discretionary fair value measurements (Levels 2 and 3), and how different measurement levels...