{"id":"https://openalex.org/W2804890921","doi":"https://doi.org/10.1016/j.intacc.2018.04.001","title":"Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil","display_name":"Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil","publication_year":2018,"publication_date":"2018-05-18","ids":{"openalex":"https://openalex.org/W2804890921","doi":"https://doi.org/10.1016/j.intacc.2018.04.001","mag":"2804890921"},"language":"en","primary_location":{"id":"doi:10.1016/j.intacc.2018.04.001","doi":"https://doi.org/10.1016/j.intacc.2018.04.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intacc.2018.04.001","pdf_url":null,"source":{"id":"https://openalex.org/S5835822","display_name":"The International Journal of Accounting","issn_l":"0020-7063","issn":["0020-7063","1094-4060","1879-2251","2213-3933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037154919","display_name":"Vin\u00edcius Simmer de Lima","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Vin\u00edcius Simmer de Lima","raw_affiliation_strings":["University of Sao Paulo, Av. Prof. Luciano Gualberto, 908, Cidade Universit\u00e1ria, FEA, S\u00e3o Paulo - SP 05508-010, Brazil"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Sao Paulo, Av. Prof. Luciano Gualberto, 908, Cidade Universit\u00e1ria, FEA, S\u00e3o Paulo - SP 05508-010, Brazil","institution_ids":["https://openalex.org/I17974374"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5017660076","display_name":"Gerlando Augusto Sampaio Franco de Lima","orcid":"https://orcid.org/0000-0002-2414-2543","observed_orcids":["https://orcid.org/0000-0002-2414-2543"]},"institutions":[{"id":"https://openalex.org/I157725225","display_name":"University of Illinois Urbana-Champaign","ror":"https://ror.org/047426m28","country_code":"US","type":"education","lineage":["https://openalex.org/I157725225"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Gerlando Augusto Sampaio Franco de Lima","raw_affiliation_strings":["University of Illinois at Urbana-Champaign, 86 Wohlers Hall, 1206 South Sixth Street, Champaign, IL, 61820, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Illinois at Urbana-Champaign, 86 Wohlers Hall, 1206 South Sixth Street, Champaign, IL, 61820, United States","institution_ids":["https://openalex.org/I157725225"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5024313663","display_name":"Giorgio Gotti","orcid":"https://orcid.org/0000-0001-8662-1710","observed_orcids":["https://orcid.org/0000-0001-8662-1710"]},"institutions":[{"id":"https://openalex.org/I164936912","display_name":"The University of Texas at El Paso","ror":"https://ror.org/04d5vba33","country_code":"US","type":"education","lineage":["https://openalex.org/I164936912"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Giorgio Gotti","raw_affiliation_strings":["University of Texas at El Paso, 500 West University Avenue, El Paso, TX 79968, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Texas at El Paso, 500 West University Avenue, El Paso, TX 79968, United States","institution_ids":["https://openalex.org/I164936912"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5017660076"],"corresponding_institution_ids":["https://openalex.org/I157725225"],"apc_list":{"value":1800,"currency":"USD","value_usd":1800},"apc_paid":null,"fwci":12.5034,"has_fulltext":false,"cited_by_count":36,"citation_normalized_percentile":{"value":0.98246223,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"53","issue":"2","first_page":"77","last_page":"101"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9678000211715698,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9678000211715698,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11496","display_name":"Credit Risk and Financial Regulations","score":0.019099999219179153,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0071000000461936,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9980000257492065},{"id":"https://openalex.org/keywords/credit-ratings","display_name":"credit ratings","score":0.6430000066757202},{"id":"https://openalex.org/keywords/loan-agreement","display_name":"loan agreement","score":0.8109999895095825},{"id":"https://openalex.org/keywords/credit-markets","display_name":"credit markets","score":0.8870000243186951},{"id":"https://openalex.org/keywords/accounting-information-quality","display_name":"accounting information quality","score":0.9769999980926514},{"id":"https://openalex.org/keywords/mandatory-accounting-standards","display_name":"mandatory accounting standards","score":0.675000011920929},{"id":"https://openalex.org/keywords/financial-disclosure","display_name":"financial disclosure","score":0.7580000162124634},{"id":"https://openalex.org/keywords/brazilian-firms","display_name":"Brazilian companies","score":0.42100000381469727}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7325596809387207},{"id":"https://openalex.org/C2777764128","wikidata":"https://www.wikidata.org/wiki/Q189539","display_name":"Loan","level":2,"score":0.6768310070037842},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6736172437667847},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6418394446372986},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5442095994949341},{"id":"https://openalex.org/C197142791","wikidata":"https://www.wikidata.org/wiki/Q540626","display_name":"Bond market","level":2,"score":0.4196358919143677},{"id":"https://openalex.org/C205208723","wikidata":"https://www.wikidata.org/wiki/Q372765","display_name":"Credit rating","level":2,"score":0.41775089502334595},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.33105555176734924},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27742862701416016},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.intacc.2018.04.001","doi":"https://doi.org/10.1016/j.intacc.2018.04.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intacc.2018.04.001","pdf_url":null,"source":{"id":"https://openalex.org/S5835822","display_name":"The International Journal of Accounting","issn_l":"0020-7063","issn":["0020-7063","1094-4060","1879-2251","2213-3933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Accounting","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:accoun:v:53:y:2018:i:2:p:77-101","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0020706318301262","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.6000000238418579}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":69,"referenced_works":["https://openalex.org/W1579112106","https://openalex.org/W1934536437","https://openalex.org/W1976597969","https://openalex.org/W1981401610","https://openalex.org/W1986187321","https://openalex.org/W2003153844","https://openalex.org/W2018849787","https://openalex.org/W2019840982","https://openalex.org/W2043442739","https://openalex.org/W2050886799","https://openalex.org/W2051698636","https://openalex.org/W2054751228","https://openalex.org/W2060896567","https://openalex.org/W2069324329","https://openalex.org/W2079417620","https://openalex.org/W2087135240","https://openalex.org/W2093481555","https://openalex.org/W2094524928","https://openalex.org/W2118600904","https://openalex.org/W2118889105","https://openalex.org/W2126686154","https://openalex.org/W2131720621","https://openalex.org/W2140096960","https://openalex.org/W2140662150","https://openalex.org/W2141541233","https://openalex.org/W2143856073","https://openalex.org/W2152890826","https://openalex.org/W2153401855","https://openalex.org/W2153714919","https://openalex.org/W2156576580","https://openalex.org/W2187550380","https://openalex.org/W2332108646","https://openalex.org/W2529877974","https://openalex.org/W2565889616","https://openalex.org/W2584792906","https://openalex.org/W2735162830","https://openalex.org/W2752617332","https://openalex.org/W2753886298","https://openalex.org/W3023496080","https://openalex.org/W3121156620","https://openalex.org/W3121456122","https://openalex.org/W3121531922","https://openalex.org/W3122124913","https://openalex.org/W3122143045","https://openalex.org/W3122176856","https://openalex.org/W3122489987","https://openalex.org/W3122576965","https://openalex.org/W3122706194","https://openalex.org/W3122971762","https://openalex.org/W3123336139","https://openalex.org/W3123435704","https://openalex.org/W3123516354","https://openalex.org/W3123569849","https://openalex.org/W3123799188","https://openalex.org/W3124256169","https://openalex.org/W3124599649","https://openalex.org/W3124641785","https://openalex.org/W3124703950","https://openalex.org/W3124846957","https://openalex.org/W3124850003","https://openalex.org/W3124899455","https://openalex.org/W3125590867","https://openalex.org/W3125688476","https://openalex.org/W3125721171","https://openalex.org/W3125916795","https://openalex.org/W3125975775","https://openalex.org/W3126000559","https://openalex.org/W4231644167","https://openalex.org/W4298594729"],"related_works":["https://openalex.org/W7120756734","https://openalex.org/W4403134311","https://openalex.org/W4320002480","https://openalex.org/W7120827535","https://openalex.org/W1981543700","https://openalex.org/W2087135240","https://openalex.org/W3013638899","https://openalex.org/W7119447613","https://openalex.org/W2900294771","https://openalex.org/W2605177464"],"abstract_inverted_index":{"Based":[0],"on":[1,22,71],"a":[2],"sample":[3],"of":[4,18,46,63],"approximately":[5],"6500":[6],"credit":[7,25],"ratings":[8],"and":[9],"137,000":[10],"loan":[11],"contracts,":[12],"this":[13],"paper":[14],"analyzes":[15],"the":[16,23,30,44,51,61,76],"effects":[17,33],"mandatory":[19],"IFRS":[20,31,67],"adoption":[21,32],"Brazilian":[24],"market.":[26],"We":[27],"find":[28],"that":[29,53],"were":[34],"limited":[35],"to":[36,50],"firms":[37,74],"displaying":[38],"improved":[39],"accounting":[40],"information":[41],"quality":[42],"at":[43],"time":[45],"transition,":[47],"lending":[48],"support":[49],"notion":[52],"economic":[54],"benefits":[55],"do":[56],"not":[57],"necessarily":[58],"flow":[59],"from":[60],"publication":[62],"financial":[64],"reports":[65],"in":[66],"but,":[68],"rather,":[69],"depend":[70],"how":[72],"earnestly":[73],"adopt":[75],"recommended":[77],"disclosure":[78],"practices.":[79]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":9},{"year":2021,"cited_by_count":8},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2018-06-01T00:00:00"}