Joanilia Sales Cia

Universidade de São Paulo

Professor

Rua Luciano Gualberto, 315

São Paulo, São Paulo 14800-901

Brazil

http://www.fea.usp.br

SCHOLARLY PAPERS

1

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172

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Scholarly Papers (1)

1.

Comparative Loss Recognition Timeliness Between Brazilian ADR Issuers and Non Issuers and Between American and Brazilian Accounting Systems

Number of pages: 36 Posted: 18 May 2008
UFC - FEAAC - PPAC, Universidade de São Paulo, Universidade Presbiteriana Mackenzie and University of São Paulo (USP)
Downloads 172 (215,636)

Abstract:

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earnings quality, conservatism, loss recognition, cross listing, GAAP, ADR, emerging markets, Brazil