MACÍAS CARDONA, Hugo Arles; QUINTERO, Dora. Effects of the application of the IFRS in less developed countries. A review of empirical studies. Lúmina, [S. l.], v. 16, p. 86–111, 2015. DOI: 10.30554/lumina.16.1670.2015. Disponível em: https://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1670. Acesso em: 12 nov. 2026.