IFRS adoption and firms’ opacity around the world: what factors affect this relationship?

Autor: Mongrut, Samuel, Tello Marín, Manuel, Torres Postigo, Maria del Carmen, Fuenzalida O’Shee, Darcy
Zdroj: Journal of Economics, Finance and Administrative Science, 2021, Vol. 26, Issue 51, pp. 7-21.
Databáze: Emerald Insight