González, Mariano; M. Nave, Juan; Toscano, David - In: International Journal of Accounting and Information … 22 (2014) 2, pp. 157-172
Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting Standards' (IFRS) mandatory adoption on the financial statements of Spanish listed companies. Design/methodology/approach – The authors estimate a panel data model by generalized least...
