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Keywords: analysts
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Journal Articles
Journal of International Accounting Research (2017) 16 (1): 21–35.
Published: 01 March 2017
...José Elias Feres de Almeida; Herbert Simões Rodrigues ABSTRACT This study examines the effects of the interactions among IFRS adoption, analyst coverage, and cross-listings in the U.S. on the voluntary disclosure of Brazilian public companies. We document a significant positive shift on voluntary...