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Keywords: Opacity
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Journal Articles
Journal of Economics, Finance and Administrative Science (2021) 26 (51): 7–21.
Published: 18 June 2021
...Samuel Mongrut; Manuel Tello Marín; Maria del Carmen Torres Postigo; Darcy Fuenzalida O’Shee Purpose This paper aims to identify what are the moderating factors affecting the relationship between firms’ adoption of international financial and reporting standards (IFRS) and the firm’s opacity...
