The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to under

The International Accounting Standards Board (IASB) is currently working on a project to develop accounting standards suitable for entities that (a) do not have

This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS) and analyzes

Psychological and ecological research has eroded the foundation of mainstream economics, and a new approach is needed rather than an adaptation of existing theo

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