Browsing Volumen 22. Número 1 (2022) by Author "De Andrés Fazio, Salvador"

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      The “secret life” of the Statement of Cash Flow: A bibliometric analysis 

      De Andrés Fazio, Salvador; Urquía Grande, Elena; Pérez Estébanez, Raquel (Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-02-10)
      [EN] The International Financial Reporting Standard Foundation issued a new Conceptual Framework for Financial Reporting. According to this document, the general purpose of financial reporting is to provide financial ...