Market-Oriented Accounting Standard and Analysts’ Performance: Evidence from Brazil
This research investigates if the accounting standard oriented to external users contributes to improve decision-making in the market, represented by analysts’ forecast capacity. The hypothesis is that the forecast properties for Brazilian companies’ EPS were not impacted by the change in the accoun...
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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | EN PT |
| Publicado: |
FUCAPE Business School
2018
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/5aea54bd61b04bc8acf0f64442b8bf24 |
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