Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting

Journal of International Accounting, Auditing and Taxation

Volumn 16, Issue 2, 2007, Pages 148-178

  Callao, Susana ^a   Jarne, José I ^a   Laínez, José A ^a  

^a UNIVERSITY OF ZARAGOZA   (Spain)

Author keywords

Financial ratios; Financial reporting usefulness; International Financial Reporting Standards (IFRS); Spanish stock market

Indexed keywords

EID: 34548026529     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intaccaudtax.2007.06.002     Document Type: Article

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