ECONOMÍA DE LA EMPRESA Y CONTABILIDAD
Department
Olga
Fullana Samper
Publications by the researcher in collaboration with Olga Fullana Samper (3)
2021
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IFRS adoption and unconditional conservatism: an accrual-based analysis
International Journal of Accounting and Information Management, Vol. 29, Núm. 5, pp. 848-866
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The role of assumptions in ohlson model performance: lessons for improving equity-value modeling
Mathematics, Vol. 9, Núm. 5, pp. 1-11
2019
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The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies
Australian Accounting Review, Vol. 29, Núm. 1, pp. 193-207