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Original Articles

Teaching IFRS in Brazil: News from the Front

Pages 339-347 | Received 01 Feb 2010, Accepted 01 Aug 2010, Published online: 05 Apr 2011

References

  • Ali , A. and Hwang , L. 2000 . Country-Specific factors related to financial reporting and the value relevance of accounting data . Journal of Accounting Research , 38 ( 1 ) : 1 – 25 .
  • Anderson , C. W. 1999 . Financial contracting under extreme uncertainty: an analysis of Brazilian corporate debentures . Journal of Financial Economics , 51 ( 1 ) : 45 – 84 .
  • Costa, R. T. (1993) Full Disclosure: como Aperfeiçoar o Relacionamento das Empresas Abertas com o Mercado de Capitais?, in: F. Tertuliano, I. Pessoa, I. Aguiar, R. Ayoub, R. Trancanella and V. Rioli (Eds), Mercado de Capitais, pp. 11–13 (São Paulo: Editora Maltese).
  • Leuz , C. and Oberholzer-Gee , F. 2003 . “ Corporate transparency and political connections ” . University of Pennsylvania : Wharton School . Working paper
  • Lopes , A. B. and Walker , M. 2010 . The determinants of firm-specific corporate governance arrangements and the informativeness of accounting reports: evidence from Brazil. Working Paper. Manchester Business School
  • Nobes , C. 1998 . Towards a general model of the reasons for international differences in financial reporting . Abacus , 34 ( 2 ) : 162 – 187 .

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