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The main objective of this paper is to determine how the people involved in the accounting process consider the role of accounting information in an economic environment where capital markets play a major role. The paper is also aimed at determining whether International Financial Reporting Standards (IFRS) will help fulfill this role. To this end, the authors compare the perceptions of financial officers, financial analysts and auditors, using Europe as a proxy for a highly developed capital market environment and Brazil as a proxy for a less developed capital market environment.
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