THE VALUE RELEVANCE ASSESSMENT OF INFORMATION ABOUT THE FAIR VALUE HIERARCHY OF BRAZILIAN COMPANIES

The aim of this study was to evaluate whether the value relevance of fair value Level 1 and 2 is greater than the value relevance of Level 3. This is a descriptive research, quantitative character and data analysis was developed based on the linear regression method. The sample consists of 50 compan...

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Detalhes bibliográficos
Principais autores: Marques, Tatiane de Oliveira, Niyama, Jorge Katsumi, Souza, Rafael Morais de, Schultz, Charles Albino
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/7238
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