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Listar Artículos Científicos WOS y SCOPUS por autor "González, Mariano"
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The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies
Fullana, Olga ; González, Mariano; Toscano, David (Australian Accounting Review, 25/07/2018)This paper analyses the effects of the mandatory adoption of International Financial Reporting Standards (IFRS) by Spanish listed companies in January 2005 on unconditional conservatism. The lack of robustness in previous ...