First-Time Mandatory refers to observations for firms that never reported under IFRS before mandatory adoption and equals 1 for all firm-years with IFRS reporting periods ending on or after the local mandated IFRS adoption date
您好,能不能帮我看一下,这个句子,First-Time Mandatory是一个变量,然后,也是有 firm-year,这个后半句怎么翻译啊。