TY - JOUR T1 - Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil JO - Revista Contabilidade & Finanças A1 - Black, Roberto A1 - Nakao, Sílvio Hiroshi SN - 1519-7077 UL - 10.1590/1808-057x201702750 VL - 28 Y1 - 2017 PB - Brasil ER -