Do professional shareholders matter for corporate compliance with IFRS reporting requirements : the moderating effect of board independence
Year of publication: |
2023
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Authors: | Zaid, Mohammad A. A. |
Published in: |
International journal of accounting and information management. - Bradford : Emerald, ISSN 1758-9037, ZDB-ID 2406360-5. - Vol. 31.2023, 4, p. 647-675
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Subject: | Board independence | Compliance level | IFRS | Mandatory reporting | Ownership structure | Professional shareholders | Corporate Governance | Corporate governance | Eigentümerstruktur | Vorstand | Executive board | Berichtswesen | Reporting | Normbefolgung | Legal compliance | Unternehmenspublizität | Corporate disclosure | Aktiengesellschaft | Listed company | Deutschland | Germany | Compliance-Management | Compliance management |
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