Penela, Daniela; Estêvão, João; Morais, Ana - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-22
levels of IFRS (International Financial Reporting Standards) adoption degree and user experience requirements. Therefore, the … adoption of IFRS could result in a better business climate in a nation since it would increase the comparability of financial … investment (FDI) inflows, low or high values of IFRS adoption and high experience in applying IFRS are necessary to achieve high …