The decision to present comparative financial statements in a mandatory IFRS adoption setting
Francisco Sánchez, Begoña Giner and Belén Gill-de-Albornoz
| Year of publication: |
2023
|
|---|---|
| Authors: | Sanchez, Francisco ; Giner Inchausti, Begoña ; Gill de Albornoz Noguer, Belén |
| Published in: |
Baltic journal of management : BJM. - Bradford : Emerald, ISSN 1746-5273, ZDB-ID 2241820-9. - Vol. 18.2023, 3, p. 350-365
|
| Subject: | Accounting choice | Chile | Full IFRS adoption | Opportunistic incentives | Voluntary disclosure | IFRS | Unternehmenspublizität | Corporate disclosure | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/BJM-03-2022-0090 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014331083