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...
Gardado en:
| Publicado en: | Revista de Contabilidad |
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| Principais autores: | , , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado: |
Asociación Española de Profesores Universitarios de Contabilidad
2011
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| Assuntos: | |
| Acceso en liña: | https://www.redalyc.org/articulo.oa?id=359733637003 |
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