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IMPACTO DA CONVERGÊNCIA ÀS NORMAS CONTÁBEIS INTERNACIONAIS NO BRASIL SOBRE O CONTEÚDO INFORMACIONAL DA CONTABILIDADE
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References

  • 2008Introductory Econometrics for Finance3,781 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2018Teoria da Contabilidade1,699 cited
  • 2005Projetos e relatórios de pesquisa em administração1,148 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2003How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality608 cited
  • 2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
  • 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications546 cited
  • 2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting439 cited
  • 2009Impact of International Financial Reporting Standard adoption on key financial ratios186 cited
  • 2011Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia168 cited
  • 2007Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study151 cited
  • 2005Contabilidade internacional149 cited

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  • 2008Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets133 cited
  • 2008Accounting quality and the adoption of IASB standards: portuguese evidence112 cited
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