IFRS adoption and unconditional conservatism: an accrual-based analysis

Autor:	Fullana, Olga, González, Mariano, Toscano, David
Zdroj:	International Journal of Accounting & Information Management, 2021, Vol. 29, Issue 5, pp. 848-866.
Databáze:	Emerald Insight
Externí odkaz:	http://www.emeraldinsight.com/doi/10.1108/IJAIM-05-2021-0093 Zobrazit plný text záznamu