Work

Empirical evidence on factors explaining the measurement of fixed assets under the IFRS in large Latin American enterprises

Year: 2025

Type: article

Source: Academia Revista Latinoamericana de Administración

DOI: 10.1108/arla-05-2024-0079

Authors: Marcos Ancisar Valderrama Prieto, Martha Liliana Arias Bello, Mauricio Gómez-Villegas

Institutions: Pontificia Universidad Javeriana, Universidad Nacional de Colombia

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W7082630510

FWCI: 2.7

Cites: 48

Cited by: 1

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