The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies

  1. Fullana, O.
  2. González, M.
  3. Toscano, D.
Journal:
Australian Accounting Review

ISSN: 1835-2561 1035-6908

Year of publication: 2019

Volume: 29

Issue: 1

Pages: 193-207

Type: Article

DOI: 10.1111/AUAR.12257 GOOGLE SCHOLAR