Evolución del conservadurismo de balance con la implementación de las Normas Internacionales de Información Financiera : aplicación al caso España : the Spanish case
Raúl Íñiguez Sánchez; Francisco Poveda Fuentes; Pablo J. Vázquez Veira
| Alternative title: | The effect of IFRS adoption on balance-sheet conservatism |
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| Year of publication: |
2013
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| Authors: | Iñiguez Sanchez, Raul ; Poveda Fuentes, Francisco ; Vázquez Veira, Pablo J. |
| Published in: |
Spanish journal of finance and accounting. - Abingdon, Oxon : Taylor & Francis, ISSN 0210-2412, ZDB-ID 184451-9. - Vol. 42.2013, 160, p. 453-486
|
| Subject: | conservatism | valuation | IFRS |
| Extent: | graph. Darst. |
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| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | Spanish |
| Notes: | Zsfassung in engl. Sprache |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010348506