The effect of mandatory adoption of IFRS on the magnitude of accruals
Francisco Sánchez, Begoña Giner and Belén Gill-de-Albornoz Noguer
| Alternative title: | El efecto de la adopcion obligatoria de las NIIF sobre la magnitud de los ajustes por devengo |
|---|---|
| Year of publication: |
2022
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| Authors: | Sanchez, Francisco ; Giner Inchausti, Begoña ; Gill de Albornoz Noguer, Belén |
| Published in: |
Academia : revista Latinoamericana de administración. - Bradford : Emerald, ISSN 2056-5127, ZDB-ID 2401123-X. - Vol. 35.2022, 1, p. 1-19
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| Subject: | Accounting flexibility | Accruals | Devengos | Europa | Europe | Flexibilidad contable | IFRS | NIIF | EU-Staaten | EU countries | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/ARLA-01-2021-0021 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012990432