Economic Research-Ekonomska Istraživanja
Volume 36, 2023 - Issue 2
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Articles
A model proposal for IFRS 16 IBR adjustment based on bond market pricing
David Delgado-Vaqueroa Market Risk Department, EY Spain, Barcelona, Spain
https://orcid.org/0000-0001-6188-010X
José Morales-Díazb Financial Administration and Accounting Department, Universidad Complutense de Madrid, Madrid, Spain
https://orcid.org/0000-0001-7234-7212
Constancio Zamora-Ramírezc Accounting and Finance Department, Universidad de Sevilla, Seville, SpainCorrespondence[email protected]
https://orcid.org/0000-0002-6478-6941
Article: 2106273
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Received 13 Dec 2021, Accepted 22 Jul 2022, Published online: 05 Aug 2022
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