Work

The impact of the adoption of IFRS 11 on the comparability of accounting information

Year: 2022

Type: article

Source: Accounting and Business Research

DOI: 10.1080/00014788.2022.2050171

Authors: Raquel Wille Sarquis, Ariovaldo dos Santos, Isabel Lourenço, Guillermo Oscar Braunbeck

Institutions: Universidade de São Paulo, Iscte – Instituto Universitário de Lisboa

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funders: Fundação de Amparo à Pesquisa do Estado de São Paulo, Fundação para a Ciência e a Tecnologia

Awards: G2023131076, Unidade de Investigação em Desenvolvimento Empresarial - UNIDE

OpenAlex ID: W4281767330

FWCI: 5.44

Cites: 47

Cited by: 15

Related to: 10