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The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants

Purpose – The goal of this paper is to prove if there is a change in the Spanish professionals´ perception about the accounting reform in Spain due to the adaptation to IFRS, depending on when it is analysed, and also if this opinion depends on their degree of knowledge. Design/methodology/approac...

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Autores principales: Esther Ortiz-Martínez, Marcos Antón-Renart, Salvador Marín-Hernández
Formato: Artigo
Lenguaje:Inglês
Publicado: Fundação Escola de Comércio Álvares Penteado 2019-04-01
Colección:Revista Brasileira de Gestão De Negócios
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Acceso en línea:https://rbgn.fecap.br/RBGN/article/view/3979/pdf
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