Hedge Accounting in the Brazilian Stock Market: Effects on the Quality of Accounting Information, Disclosure, and Information Asymmetry
نویسندگان
چکیده
منابع مشابه
The Effect of Information Technology on the Quality of Accounting Information
This study aimed to investigate the impact of information technology on the quality of accounting information was made in 2014. A survey of 425 executives of listed companies in Tehran Stock Exchange, using the Cochran formula simple random sampling method, 84 managers of these companies as the sample size was considered. Methods of data collection based on questionnaire information technology ...
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Abstract: Information flow is a key parameter in an economic activity and acts as a key factor in the emergence, stability and efficiency of capital markets. The purpose of this paper is to investigate the effect of disclosure quality on the value of information and changes in the quality of accounting information. For this purpose, the data of the companies listed in the Tehran Stock Exchange ...
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Various researches have been carried out about benefits of accounting information and their influence on decision making of financial statements users. For example, many researches have examined the relationship between accounting variables and stock returns or stock price. This study determines and compares the relative and incremental content of accounting variables, too. For this purpose, th...
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The objective of the research is to clarify what Blockchain technique is and the developments of its various uses, and identify the accounting perspective of this technique and the possibility of using it in accounting work. It also aims at demonstrating how to utilize its Blockchain technique in accounting information systems, and identify the most important potential effects of the use of tec...
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Among the main factors in creating fundamental changes in the economic environment of Iran, we can name the generalization of ownership of economic enterprises, financing through public participation and privatization of public sectors and economic enterprises. In such circumstances, the transparency and good quality of financial information, which is the basis of optimal economic decisions of ...
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ژورنال
عنوان ژورنال: Revista Contabilidade & Finanças
سال: 2016
ISSN: 1808-057X
DOI: 10.1590/1808-057x201602430