Mongrut, Samuel; Tello Marín, Manuel; Torres Postigo, … - In: Journal of Economics, Finance and Administrative Science 26 (2021) 51, pp. 7-21
Purpose: This paper aims to identify what are the moderating factors affecting the relationship between firms' adoption of international financial and reporting standards (IFRS) and the firm's opacity. Design/methodology/approach: This study uses the meta-analysis methodology from Hunter et al....
