STOCK MARKET REACTIONS TO THE FIRST FINANCIAL REPORTING IN IFRS OF BRAZILIAN BANKING SECTOR: AN EVENT STUDY
Traded Brazilian banks are required to report consolidated financial statements since 2010 in two different accounting standards sets: COSIF (issued by Central Bank of Brazil) and IFRS. Since the first IFRS report, for the year 2010, was issued after the reporting of financial statements in COSIF, t...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universidade Federal do Ceará
2015-12-01
|
| Series: | Contextus |
| Subjects: | |
| Online Access: | http://www.periodicos.ufc.br/contextus/article/view/32248 |