Accounting quality and the adoption of IASB standards: portuguese evidence

Accounting quality and the adoption of IASB standards: portuguese evidence

Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especi...

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Bibliographic Details
Main Authors: Ana Isabel Morais, José Dias Curto
Format: Article
Language:English
Published: Universidade de São Paulo 2008-12-01
Series:Revista Contabilidade & Finanças
Subjects:
Earnings quality
International accounting standards
Value relevance
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772008000300009

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