EFFECTS OF IFRS, ANALYSTS AND ADR ON VOLUNTARY DISCLOSURE OF BRAZILIAN PUBLIC COMPANIES
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DOI: 10.2308/jiar-51649
Abstract: ABSTRACT: This study examines the effects of the interactions among IFRS adoption, analyst coverage, and cross-listings in the U.S. on the voluntary disclosure of Brazilian public companies. We document a significant positive shift on voluntary… read more here.
Keywords: voluntary disclosure; public companies; disclosure; adoption ... See more keywords