The Effect of IFRS Adoption on the Business Climate: A Country Perspective Journal of Risk and Financial Management Journal Article Daniela Penela João Estevão Ana Morais Publication Year of Publication: 2022 Identifiers Other Numbers: 124671958 Locators URL https://doi.org/10.3390/jrfm15120604 DOI: 10.3390/jrfm15120604 Sustainable Development Goals