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Keywords: American Depositary Receipt (ADR)
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Journal Articles
Effects of IFRS, Analysts, and ADR on Voluntary Disclosure of Brazilian Public Companies
Available to Purchase
Journal of International Accounting Research (2017) 16 (1): 21–35.
Published: 01 March 2017
... American Depositary Receipt (ADR) Evidence about international financial reporting standards (IFRS) adoption and its consequences around the world show different results as a consequence of some countries' characteristics, such as institutional environment, enforcement, legal system, capital market...
