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OPTIONAL ACCOUNTING CRITERIA UNDER IFRSs AND CORPORATE CHARACTERISTICS: EVIDENCE FROM SPAIN

The adoption of the IFRSs by EU member States in 2005 represents one of the most relevant events that have taken place to achieve the convergence of international accounting standards. In this article, we examine the annual reports of the groups listed on the Spanish Continuous Market that adopted I...

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Detalhes bibliográficos
Publicado no:Revista de Contabilidad
Main Authors: JUANA ALEDO MARTÍNEZ, FERNANDO GARCÍA MARTÍNEZ, JUAN MIGUEL MARÍN DIAZARAQUE
Formato: Artigo
Idioma:Inglês
Publicado em: Asociación Española de Profesores Universitarios de Contabilidad 2011
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Acesso em linha:https://www.redalyc.org/articulo.oa?id=359733637003
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