Listar COFIN_Articles por autoría "da2e20b1-b6ad-4ac8-9635-b1930f95dc8d"
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The decision to present comparative financial statements in a mandatory IFRS adoption setting
Sánchez, Francisco; GIner, Begoña; Gill-de-Albornoz Noguer, Belen Emerald (2023-06-01)Purpose: This study analyzes the factors behind the decisions made by the largest listed Chilean companies that mandatorily adopted the International Financial Reporting Standards (IFRS) in 2009 to present comparative ... -
The effect of mandatory adoption of IFRS on the magnitude of accruals
Sánchez, Francisco; GIner, Begoña; GILL DE ALBORNOZ NOGUER, BELEN Emerald (2022-02-14)Purpose: This paper investigates whether the greater flexibility of International Financial Reporting Standards (IFRS) in contrast to accounting models that were used before those standards became mandatory meant a ...