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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| Auteurs principaux: | , |
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| Format: | article |
| Langue: | EN PT |
| Publié: |
FUCAPE Business School
2018
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| Sujets: | |
| Accès en ligne: | https://doaj.org/article/5aea54bd61b04bc8acf0f64442b8bf24 |
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