Uniformity and comparability: an analysis of the relevance for the Brazilian capital market
This research aimed to analyze the relationship between the characteristics of uniformity and comparability and the fundamental qualitative characteristic of relevance of financial reports for the Brazilian capital market, discussing the possibility of a tradeoff between comparability and relevance,...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
UNIV SAOPAULO
2022
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |