Visualitza Departament: Finances i Comptabilitat by font "Baltic Journal of Management, 2023, vol. 18, no 3"
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The decision to present comparative financial statements in a mandatory IFRS adoption setting
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 ...