Showing results 4 to 9 of 9
Firm-especific factors influencing the selection of accounting options provided by the IFRS : empirical evidence from spanish market
Aledo, Juana; García Martínez, Fernando; Marín Diazaraque, Juan M.
Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; Tarancón Martínez, Javier