The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies
Roberto Carlos Klann; Ilse Maria Beuren;
Journal: Brazilian Business Review,volume 12,issue 2 March,pages1-24
Subject: International accounting convergence. IFRS. Earnings management. Income smoothing.
In Brazil, the convergence to IASB standards began in 2008 with the entry into force of the Law n. 11.638/07. This study has as objective to verify the influence of the convergence process to the international accounting standards in income smoothing level in Brazilian ... View more