IFRS adoption and unconditional conservatism: an accrual-based analysis

  1. Fullana, O.
  2. González, M.
  3. Toscano, D.
Journal:
International Journal of Accounting and Information Management

ISSN: 1758-9037,  1834-7649

Year of publication: 2021

Volume: 29

Issue: 5

Pages: 848-866

Type: Article

DOI: 10.1108/IJAIM-05-2021-0093 GOOGLE SCHOLAR
Data source: Scopus