Sanabria-García, Sonia; Garrido-Miralles, Pascual - In: European Research on Management and Business Economics … 26 (2020) 2, pp. 78-86
This study aims to analyse, within the scope of publicly listed Spanish companies, whether the mandatory implementation of International Financial Reporting Standards (IFRS) has had an effect on financial analysts' earnings forecasts and investments in non-cross-listed Spanish companies (those...
