The effect of mandatory IFRS adoption on accounting conservatism of reported earnings
Year of publication: |
2013
|
---|---|
Authors: | Jara Bertin, Mauricio ; Tomás Arias Moya, José |
Published in: |
Academia Revista Latinoamericana de Administración. - Emerald Group Publishing Limited, ISSN 2056-5127, ZDB-ID 2401123-X. - Vol. 26.2013, 1, p. 139-169
|
Publisher: |
Emerald Group Publishing Limited |
Subject: | Accounting conservatism | Asymmetric timeliness of earnings | NIIF | Annual stock returns | Emerging market | Quality of financial information | Accounting | Earnings | Financial information | conservadurismo contable | reconocimiento asimétrico de las utilidades | normas internacionales de información financiera | rentabilidades anuales de los títulos | economía emergente | calidad de la información financiera |
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