Browsing by Subject "IFRS"
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IFRS adoption and firms’ opacity around the world: what factors affect this relationship?
(Universidad ESAN. ESAN Ediciones , 2021-06-30 )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. ...acceso abierto