ORTIZ-MARTÍNEZ, Esther; ANTÓN-RENART, Marcos; MARÍN-HERNÁNDEZ, Salvador. The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants. Review of Business Management, [S. l.], v. 21, n. 2, p. 365–386, 2019. DOI: 10.7819/rbgn.v21i2.3979. Disponível em: https://rbgn.fecap.br/RBGN/article/view/3979. Acesso em: 14 may. 2026.