The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies
In Brazil, the converg ence to IASB standards began in 2008 with the entry into force of the Lawn. 11.638/07. This study has as objective to verify the influence of the convergence process to the international accounting standards in income smoothing level in Brazilian companies. The study has a...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
FUCAPE Business School
2015-01-01
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| Series: | BBR: Brazilian Business Review |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123035866001 |
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