@article{araya-leandro_caba-pérez_lópez-hernandez_2016,  title={The convergence of the Central American countries to International Accounting Standards},  volume={50},  ISSN={0034-7612},  url={https://doi.org/10.1590/0034-7612131665},  DOI={10.1590/0034-7612131665},  number={2},  journal={Revista de Administração Pública},  publisher={Fundação Getulio Vargas},  author={Araya-Leandro, Carlos and Caba-Pérez, María Del Carmen and López-Hernandez, Antonio M.},  year={2016},  month={Mar},  pages={265–283} }