Garrido-Miralles, Pascual; Vázquez-Veira, Pablo J. - In: International Journal of Accounting, Auditing and … 7 (2011) 4, pp. 287-302
Spanish firms applying IFRS for the first time. This study focuses on the value relevance and timeliness of the mandatory IFRS … adjustments and reconciliations required in the transition from Spanish accounting principles to international standards. Our …