The decision to present comparative financial statements in a mandatory IFRS adoption setting
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 | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure | Jahresabschluss | Financial statement |
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