The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies

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Roberto Carlos Klann; Ilse Maria Beuren;
  • Journal: Brazilian Business Review, volume 12, issue 2 March, pages 1-24
  • 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
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