IFRS adoption and unconditional conservatism: an accrual-based analysis
- Fullana, O.
- González, M.
- Toscano, D.
ISSN: 1758-9037, 1834-7649
Année de publication: 2021
Volumen: 29
Número: 5
Pages: 848-866
Type: Article
Revue:
International Journal of Accounting and Information Management