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