De Vicente Lama, Marta; Sánchez, Horacio Molina; … - In: Revista de Métodos Cuantitativos para la Economía y … 23 (2017), pp. 234-256
International Accounting Standard 40 (IAS 40 - Investment properties) offers an ideal setting for research on accounting choice as it represents a paradigmatic case choosing between the fair value and the historical cost as the measurement criteria. In this paper, we take the opportunity of this...
