Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil
ABSTRACT This research investigates the impact of changes in debt ratios of Brazilian firms due to the IFRS adoption. We make a comparison between the forecast of the time-series of debt ratios accounted until 2007 for the span from 2008 to the first quarter of 2015 with those effectively accounted...
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| Main Authors: | , |
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| Format: | article |
| Language: | EN PT |
| Published: |
FUCAPE Business School
2016
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| Subjects: | |
| Online Access: | https://doaj.org/article/a34c739c8baf496d923ae8ea7e7e4fe5 |
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