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Accounting in Europe Volume 9, 2012 - Issue 1
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Research Articles

Choices in IFRS Adoption in Spain: Determinants and Consequences

Angels Fitó Business Department, Universitat Oberta de Catalunya, Barcelona, Spain
,
Francesc Gómez Departamento de Economía de la Empresa, Universidad Autónoma de Barcelona, Campus Sabadell, Spain
&
Soledad Moya Departamento de Finanzas y Control de Gestión, EADA Business School, Barcelona, SpainCorrespondence[email protected]
Pages 61-83 | Published online: 04 Apr 2012

Citations (10)

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Read on this site (4)

Geraroid O Cualain & Vincent Tawiah. (2023) Review of IFRS consequences in Europe: An enforcement perspective. Cogent Business & Management 10:1.
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Junjian Gu. (2021) Voluntary IFRS adoption and accounting quality: Evidence from Japan. Economic Research-Ekonomska Istraživanja 34:1, pages 1985-2012.
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Nuria Arimany, M. Angels Fitó, Soledad Moya & Neus Orgaz. (2018) What lies behind compliance with operating leases disclosure?. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47:4, pages 485-506.
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M. Ángels Fitó, Soledad Moya & Neus Orgaz. (2013) Considering the effects of operating lease capitalization on key financial ratios. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 42:159, pages 341-369.
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Articles from other publishers (6)

Francisco Sánchez, Begoña Giner & Belén Gill-de-Albornoz. (2023) The decision to present comparative financial statements in a mandatory IFRS adoption setting. Baltic Journal of Management 18:3, pages 350-365.
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Nikolaos Iason Koufodontis, Stella Zounta & Maria Papagiouvanni. (2021) Impact assessment of contemporary international and national accounting standards adoption: evidence from Greek hotels. Property Management 39:5, pages 670-685.
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Vincent Tawiah & Pran Boolaky. (2020) Consequences and determinants of IFRS convergence in India. International Journal of Accounting & Information Management 28:2, pages 303-322.
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Amanda L. Wilford. (2016) Internal control reporting and accounting standards: A cross-country comparison. Journal of Accounting and Public Policy 35:3, pages 276-302.
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Jirada Petaibanlue, Martin Walker & Edward Lee. (2015) When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. International Review of Financial Analysis 42, pages 278-291.
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M. Àngels Fitó, Soledad Moya & Neus Orgaz. (2013) The debate on rented assets capitalization: The economic impact on family firms. Journal of Family Business Strategy 4:4, pages 260-269.
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