LA EXPLOSIÓN DEL NÚMERO DE ACCIONISTAS EN EL MERCADO DE CAPITALES BRASILEÑO: ¿CUÁL ES LA RELACIÓN CON EL CONSERVATIVISMO CONTABLE?

Autor: Scaramussa, Filipe Manarte, Ramos, Poliana Maria, Scalzer, Rodrigo Simonassi

Publikováno v: Revista Universo Contábil; v. 17 n. 3 (2021); 160-174
Revista Universo Contábil
Universidade Regional de Blumenau (FURB)
instacron:FURB

This study analyzed the relationship between changes in the number of shareholders and the conditional conservatism proposed by Basu (1997) for publicly traded Brazilian companies. The work observed the ownership structure of companies through the to

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