Av da Universidade 2486
Fortaleza, Ceará 60160080
Portugal
Universidade Federal do Ceará
compliance, mandatory disclosure, explanatory factors, IFRS, Brazil
cross-listing, mandatory disclosure, legal origin, enforcement, regulatory quality, IAS 24; Related party transactions
Regulatory environment, information quality, earnings management, discretionary accruals, Latin America
Concentration of Control, Market Value, Economic Instability