STOCK MARKET REACTIONS TO THE FIRST FINANCIAL REPORTING IN IFRS OF BRAZILIAN BANKING SECTOR: AN EVENT STUDY

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...

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Bibliographic Details
Main Authors: Armando Lopes Dias Fé Jr., Sílvio Hiroshi Nakao, Maísa de Souza Ribeiro
Format: Article
Language:English
Published: Universidade Federal do Ceará 2015-12-01
Series:Contextus
Subjects:
Adoção do IFRS. Setor bancário. COSIF. Value relevance.
Online Access:http://www.periodicos.ufc.br/contextus/article/view/32248

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