2024
DOI: 10.1590/1808-057x20231843.en
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IFRS adoption and credit ratings: A comparative study in emerging and developed markets

Bruno Ferraz Ferreira,
Lucas A. B. de C. Barros,
Renê Coppe Pimentel

Abstract: The study examined the effects of mandatory International Financial Reporting Standards (IFRS) adoption on the quality of accounting information from three perspectives: the ability of accounting figures to explain credit ratings and their evolution after IFRS adoption; the difference in information gains from mandatory IFRS adoption between emerging and developed countries; and the identification of aspects of national governance capable of explaining these information gains. This article differs from the exi… Show more

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