IFRS adoption and unconditional conservatism: an accrual-based analysis

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

ISSN: 1758-9037 1834-7649

Argitalpen urtea: 2021

Alea: 29

Zenbakia: 5

Orrialdeak: 848-866

Mota: Artikulua

DOI: 10.1108/IJAIM-05-2021-0093 GOOGLE SCHOLAR