/methodology/approach – The paper measures compliance with all International Financial Reporting Standards (IFRS) mandatory disclosure … requirements for a sample of firms. The paper subsequently explores whether the compliance scores (i.e. the mandatory disclosure … levels) are value relevant and whether the value relevance of accounting numbers differs across high- and low-compliance …

standards. Financial reports will be comparable with each other only if full compliance with the international standards can be … enforce compliance with its standards. There is a danger that implementation and compliance will be variable across the …

some evidence that its existence encourages companies to be more scrupulous about compliance with accounting standards and … relevant company law before publishing their annual reports. Explanations for compliance include the possibility that adverse … following the publication of press notices. Improvements in compliance may be attributable to other reasons, one possibility …

Purpose The purpose of this paper is to investigate the compliance level of Islamic banks with disclosure accounting … compliance. Design/methodology/approach This study uses a self-constructed checklist of 203 items to measure the compliance of 38 … determine significant factors influencing the extent of this compliance. Findings The results show a wide variation in …

/methodology/approach – The paper measures compliance with all International Financial Reporting Standards (IFRS) mandatory disclosure … requirements for a sample of firms. The paper subsequently explores whether the compliance scores (i.e. the mandatory disclosure … levels) are value relevant and whether the value relevance of accounting numbers differs across high- and low-compliance …

compliance with mandatory IFRS disclosure requirements as dependent variable and eight CG mechanisms as independent variables and … examines the relation between CG and the level of compliance with IFRS disclosure one year before the issuance of the first CGC … of corporate compliance with IFRS disclosure; it examines the relation one year before implementing the first CGC in …

Purpose The purpose of this paper is to investigate Malaysian companies’ compliance with mandatory accounting standards …. Specifically, this study examines the efficacy of agency-related mechanisms on the degree of compliance with Financial Reporting …) are related to the degree of disclosure compliance. Findings The results indicate that the overall disclosure compliance …