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Keywords: Earnings
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Journal Articles
Academia Revista Latinoamericana de Administracion (2013) 26 (1): 139–169.
Published: 10 June 2013
...Mauricio Jara Bertin; José Tomás Arias Moya Purpose The authors aim to analyze whether the adoption of IFRS accounting standards in Chilean capital markets affects the earnings conservatism of the firms that adopt them. Design/methodology/approach Using a conditional earnings conservatism...
