Accrualls and systematic risk in Brazilian companies

Purpose: The objective of this study was to investigate whether the systematic risk of companies listed on the Brazilian Stock Exchange (B3) is affected by the quality of accounting information. Additionally, it was verified if the systematic risk was affected differently after the mandatory adoptio...

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Detalhes bibliográficos
Principais autores: Oliveira Junior, José Luciano de, Nossa, Valcemiro, Nossa, Silvania Neris, Oliveira, Edvan Soares
Formato: Online
Idioma:eng
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/31148
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