TY  - JOUR 
T1  - The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants
JO  - Revista Brasileira de Gestão de Negócios
A1  - Ortiz-Martínez, Esther
A1  - Antón-Renart, Marcos
A1  - Marín-Hernández, Salvador
SN  - 1806-4892
UL  - 10.7819/rbgn.v21i2.3979
VL  - 21 
Y1  - 2019
PB  - Brazil 
ER  -