IFRS adoption and unconditional conservatism: an accrual-based analysis

IF 4.3 Q2 MANAGEMENT International Journal of Accounting and Information Management Pub Date : 2021-10-21 DOI:10.1108/IJAIM-05-2021-0093

Olga Fullana, Mariano González, David Toscano

引用次数: 4

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采用国际财务报告准则与无条件稳健性:基于权责发生制的分析

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来源期刊

International Journal of Accounting and Information Management MANAGEMENT-

CiteScore

7.90

自引率

3.00%

发文量

期刊介绍： The International Journal of Accounting & Information Management focuses on publishing research in accounting, finance, and information management. It specifically emphasizes the interaction between these research areas on an international scale and within both the private and public sectors. The aim of the journal is to bridge the knowledge gap between researchers and practitioners by covering various issues that arise in the field. These include information systems, accounting information management, innovation and technology in accounting, accounting standards and reporting, and capital market efficiency.

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