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1
The Use of Fair Value Measurement in Financial Reporting: A Literature Review
The Use of Fair Value Measurement in Financial Reporting: A Literature Review
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The Use of Fair Value Measurement in Financial Reporting: A Literature Review

Estudios de economía aplicada, 2018-05, Vol.36 (2), p.489-514

Copyright Estudios de Economía Aplicada May 2018 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1133-3197 ;ISSN: 1697-5731 ;EISSN: 1697-5731

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2
Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms
Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms
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Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms

Estudios gerenciales, 2019-10, Vol.35 (153), p.416-428 [Peer Reviewed Journal]

2019. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0123-5923 ;EISSN: 2665-6744 ;EISSN: 0123-5923 ;DOI: 10.18046/j.estger.2019.153.3374

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3
Effects of IFRS 16 on Key Financial Ratios of Spanish Companies
Effects of IFRS 16 on Key Financial Ratios of Spanish Companies
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Effects of IFRS 16 on Key Financial Ratios of Spanish Companies

Estudios de economía aplicada, 2018-05, Vol.36 (2), p.385-406

Copyright Estudios de Economía Aplicada May 2018 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1133-3197 ;EISSN: 1697-5731

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4
Estimating a Credit Rating for Accounting Purposes: A Quantitative Approach
Estimating a Credit Rating for Accounting Purposes: A Quantitative Approach
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Estimating a Credit Rating for Accounting Purposes: A Quantitative Approach

Estudios de economía aplicada, 2018-05, Vol.36 (2), p.459-488

Copyright Estudios de Economía Aplicada May 2018 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1133-3197 ;EISSN: 1697-5731

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5
Fundamentos teóricos para la construcción de un modelo de contabilidad social
Fundamentos teóricos para la construcción de un modelo de contabilidad social
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Fundamentos teóricos para la construcción de un modelo de contabilidad social

Perfil de coyuntura económica, 2015-12 (26), p.115-134

ISSN: 1657-4214 ;DOI: 10.17533/udea.pece.n26a04

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6
Does IFRS 9 Consider Financial Statement Users’ Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCI
Does IFRS 9 Consider Financial Statement Users’ Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCI
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Does IFRS 9 Consider Financial Statement Users’ Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCI

Estudios de economía aplicada, 2018-05, Vol.36 (2), p.515-536

Copyright Estudios de Economía Aplicada May 2018 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1133-3197 ;EISSN: 1697-5731

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7
The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption
The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption
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The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption

Estudios de economía aplicada, 2018-05, Vol.36 (2), p.407-428

Copyright Estudios de Economía Aplicada May 2018 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1133-3197 ;EISSN: 1697-5731

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8
Sistemas de informações de custos no setor público no Brasil: uma análise da percepção dos usuários sob o enfoque da gestão governamentaly
Sistemas de informações de custos no setor público no Brasil: uma análise da percepção dos usuários sob o enfoque da gestão governamentaly
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Sistemas de informações de custos no setor público no Brasil: uma análise da percepção dos usuários sob o enfoque da gestão governamentaly

Revista Globalización, competitividad y gobernabilidad, 2016, Vol.10 (1), p.16-41 [Peer Reviewed Journal]

LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1988-7116 ;EISSN: 1988-7116

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9
Componentes que influyen en la ejecución de fraudes financieros: percepción de los profesionales contables
Componentes que influyen en la ejecución de fraudes financieros: percepción de los profesionales contables
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Componentes que influyen en la ejecución de fraudes financieros: percepción de los profesionales contables

Semestre económico, 2021-01, Vol.24 (56), p.105-124 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0120-6346 ;ISSN: 2248-4345 ;EISSN: 2248-4345 ;DOI: 10.22395/seec.v24n56a4

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10
NOVEDADES Y RETOS EN MATERIA DE INFORMACIÓN NO FINANCIERA Y AUDITORÍA
NOVEDADES Y RETOS EN MATERIA DE INFORMACIÓN NO FINANCIERA Y AUDITORÍA
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NOVEDADES Y RETOS EN MATERIA DE INFORMACIÓN NO FINANCIERA Y AUDITORÍA

Boletín de estudios económicos, 2020-08, Vol.75 (230), p.321-350

Copyright Asociación de Licenciados en Ciencias Económicas por la Universidad Comercial de Deusto Aug 2020 ;ISSN: 0006-6249

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11
Informes de sustentabilidad y su auditoría: efecto en la liquidez de mercado chileno
Informes de sustentabilidad y su auditoría: efecto en la liquidez de mercado chileno
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Informes de sustentabilidad y su auditoría: efecto en la liquidez de mercado chileno

Estudios gerenciales, 2020-03, Vol.36 (154), p.56-65 [Peer Reviewed Journal]

ISSN: 0123-5923 ;EISSN: 2665-6744 ;EISSN: 0123-5923 ;DOI: 10.18046/j.estger.2020.154.3558

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12
NUEVA NORMA CONTABLE IFRS 17
NUEVA NORMA CONTABLE IFRS 17
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NUEVA NORMA CONTABLE IFRS 17

Boletín de estudios económicos, 2019-04, Vol.74 (226), p.163-190

ISSN: 0006-6249

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13
QUALIDADE DO LUCRO E RETORNO: UMA ANÁLISE DAS COMPANHIAS LISTADAS NA BM&FBOVESPA
QUALIDADE DO LUCRO E RETORNO: UMA ANÁLISE DAS COMPANHIAS LISTADAS NA BM&FBOVESPA
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QUALIDADE DO LUCRO E RETORNO: UMA ANÁLISE DAS COMPANHIAS LISTADAS NA BM&FBOVESPA

Revista Globalización, competitividad y gobernabilidad, 2018-01, Vol.12 (1), p.78-92 [Peer Reviewed Journal]

Copyright Universia Holding, S.L. Jan-Apr 2018 ;ISSN: 1988-7116 ;EISSN: 1988-7116 ;DOI: 10.3232/GCG.2018.V12.N1.04

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14
Posicionamiento del patrimonio en cooperativas de intermediación financiera frente a las NIIF sobre instrumentos financieros
Posicionamiento del patrimonio en cooperativas de intermediación financiera frente a las NIIF sobre instrumentos financieros
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Posicionamiento del patrimonio en cooperativas de intermediación financiera frente a las NIIF sobre instrumentos financieros

Clío América, 2017-01, Vol.11 (21) [Peer Reviewed Journal]

2017. This work is published under https://i.creativecommons.org/l/by-nc-sa/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1909-941X ;ISSN: 2389-7848 ;EISSN: 2389-7848 ;DOI: 10.21676/23897848.2075

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