Abarca Serrano AC, Mahncke Torres M del C. IFRS Applied to Investment Instruments and Their Relationship With Earnings Management. Multidiscip. bus. rev (Print) [Internet]. 2014 Dec. 1 [cited 2026 Apr. 25];7(1):40-7. Available from: https://journalmbr.net/index.php/mbr/article/view/351