Reconhecimento Assimetrico
Mostrando 13-13 de 13 artigos, teses e dissertações.
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13. O Conservadorismo e o Reconhecimento Assimétrico: Evidências do Mercado de Capitais Brasileiro / Conservatism and Asymmetric Recognition: Some Evidences from Brazil
I present evidence of the value relevance of Brazilian accounting numbers under the Ohlson framework. My results suggest that book values are superior to earnings in terms of value relevance. I also show that accounting income does not incorporate economic income in a conservative way (asymmetrically). These results are consistent with the hypothesis that un
Publicado em: 24/11/2005