Listar COFIN_Articles por fuente "Academia Revista Latinoamericana de Administración, 2022"

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    • closedAccess   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 ...