Garrido-Miralles, Pascual; Vázquez-Veira, Pablo J. - In: International Journal of Accounting, Auditing and … 7 (2011) 4, pp. 287-302
Since 2005, firms listed on any European stock market have been required to prepare mandatory consolidated financial statements under International Financial Reporting Standards (IFRS). Those groups that adopted IFRS in 2005 were required to present their financial statements at 31 December 2004...