TY - JOUR T1 - Predictive ability of accruals before and after IFRS in the Brazilian stock market JO - Revista Contabilidade & Finanças A1 - Boina, Terence Machado A1 - Macedo, Marcelo Alvaro da Silva SN - 1519-7077 UL - 10.1590/1808-057x201806300 VL - 29 Y1 - 2018 PB - Brasil ER -