Impact of IFRS 15 on the Quality of Accruals and Earnings Management of Brazilian Publicly Held Companies.

Autor: Souza de Souza, Paulo Vitor1 paulovsouza@ufpa.br, de Souza Gonçalves, Rodrigo2 rgoncalves@unb.br, Tibúrcio Silva, César Augusto2 cesartiburcio@unb.br
Zdroj: Revista Brasileira de Gestão de Negócios. out-dez2022, Vol. 24 Issue 4, p675-691. 34p.
Databáze: Business Source Ultimate