Economic implications of corporate financial reporting in brazilian and european financial markets

C. Benetti
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C. Benetti: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique

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Abstract: The main objective of this study is to determine how the people involved in the accounting process consider the role of accounting information in an economic environment where capital markets play a major role. The study is also aimed at determining whether International Financial Reporting Standards (IFRS) will help fulfill this role. To this end, we compare the perceptions of financial officers, financial analysts and auditors, using Europe as a proxy for a highly developed capital market environment and Brazil as a proxy for a less developed capital market environment

Keywords: Economic implications; corporate financial reporting; brazil; europe; financial markets (search for similar items in EconPapers)
Date: 2010
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00534767v1
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Published in 2010

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00534767

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