Abstract:The objective of this study is to investigate whether the adoption of IFRS has changed the relationship of the derivatives fair value on the market value of financial institutions in the world and in particular in Brazil between 2005 and 2015. The approach of this research is empirical-analytical and for the analysis of the proposed models, the panel data technique was used and adequacy tests were performed for better estimation. The investigated hypothesis is that the variation of the derivatives fair value, … Show more
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