Optional accounting criteria under IFRSs and corporate characteristics: evidence from spain
Opcionalidad contable bajo las NIIFs y características corporativas: evidencia española
Juana Aledo Martínez
Universidad Complutense de Madrid
Fernando García Martínez
Universidad Complutense de Madrid
Juan Miguel Marín Diazaraque
Universidad Carlos III de Madrid
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| 2025 12 | 13 | 23 | 36 |
| 2025 11 | 49 | 92 | 141 |
| 2025 10 | 29 | 24 | 53 |
| 2025 9 | 21 | 63 | 84 |
| 2025 8 | 25 | 46 | 71 |
| 2025 7 | 29 | 39 | 68 |
| 2025 6 | 19 | 29 | 48 |
| 2025 5 | 17 | 15 | 32 |
| 2025 4 | 14 | 10 | 24 |
| 2025 3 | 16 | 10 | 26 |
| 2025 2 | 12 | 12 | 24 |
| 2025 1 | 14 | 9 | 23 |
| 2024 12 | 9 | 6 | 15 |
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| 2024 9 | 7 | 15 | 22 |
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| 2024 1 | 6 | 2 | 8 |
| 2023 12 | 5 | 11 | 16 |
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| 2021 3 | 12 | 6 | 18 |
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| 2020 1 | 9 | 4 | 13 |
| 2019 12 | 13 | 13 | 26 |
| 2019 11 | 3 | 6 | 9 |
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| 2019 6 | 35 | 14 | 49 |
| 2019 5 | 112 | 24 | 136 |
| 2019 4 | 33 | 8 | 41 |
| 2019 3 | 5 | 6 | 11 |
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| 2019 1 | 3 | 5 | 8 |
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| 2018 3 | 7 | 2 | 9 |
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| 2018 1 | 8 | 3 | 11 |
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| 2017 11 | 14 | 4 | 18 |
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| 2017 8 | 8 | 3 | 11 |
| 2017 7 | 8 | 20 | 28 |
| 2017 6 | 13 | 29 | 42 |
| 2017 5 | 7 | 4 | 11 |
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| 2017 3 | 9 | 24 | 33 |
| 2017 2 | 19 | 1 | 20 |
| 2016 1 | 19 | 4 | 23 |
| 2016 12 | 27 | 3 | 30 |
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| 2016 10 | 23 | 3 | 26 |
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| 2014 12 | 4 | 3 | 7 |
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| 2014 9 | 2 | 0 | 2 |
| 2014 8 | 5 | 0 | 5 |
| 2014 7 | 6 | 0 | 6 |
| 2014 6 | 3 | 0 | 3 |
| 2014 4 | 9 | 2 | 11 |
| 2014 3 | 26 | 5 | 31 |
| 2014 2 | 12 | 2 | 14 |
| 2014 1 | 9 | 0 | 9 |
| 2013 12 | 25 | 8 | 33 |
| 2013 11 | 28 | 13 | 41 |
| 2013 10 | 23 | 10 | 33 |
| 2013 9 | 4 | 2 | 6 |
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