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The effects of IFRS on net income and earnings components: ..:

Cutillas-Gomariz, M. Fuensanta ; Sánchez-Ballesta, Juan Pedro ; Yagüe, José
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad.  45 (2016)  3 - p. 365-388 , 2016
Link: https://doi.org/10.1080/02102412.2016.1198562