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Keywords: IFRS
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Journal Articles
Qualitative Research in Accounting & Management (2025) 22 (4-5): 473–508.
Published: 05 August 2025
...’ perceptions regarding the transition of Portuguese unlisted non-financial companies to an International Financial Reporting Standards (IFRS)-based model. Design/methodology/approach The proposed model is based on a grounded theory approach to a longitudinal qualitative study conducted in Portugal...
