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: Talyta Eduardo Oliveira, Antonio Carlos Coelho
Formato: article
Lenguaje:EN
PT
Publicado: FUCAPE Business School 2018
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Acceso en línea:https://doaj.org/article/5aea54bd61b04bc8acf0f64442b8bf24
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