Browsing Investigación by Subject "IASB"
Now showing items 1-1 of 1
-
Article
Conservatism of earnings reported under International Accounting Standards: A comparative study
(AECA: Asociación Española de Contabilidad y Administración, 2008)In this study we analyse whether the use of IASB standards affects the conservatism of earnings of the firms that adopt ...