The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information
This study investigates the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on the value relevance of accounting information in Argentina, which originated via the regulation that required all public non-financial companies to change the accounting standards, for f...
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Format: | Article |
Language: | English |
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Taylor & Francis Group
2021-01-01
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Series: | Journal of Applied Economics |
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Online Access: | http://dx.doi.org/10.1080/15140326.2021.1900695 |