Macías Cardona HA, Quintero D. Effects of the application of the IFRS in less developed countries. A review of empirical studies. Lúmina [Internet]. 2015 Dec. 16 [cited 2026 Nov. 12];16:86-111. Available from: https://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1670