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The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)
Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 530-541
a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … as disclosure and financial reporting requirements. Audits, which serve as vital signalling mechanisms in capital markets … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …
Persistent link: https://www.econbiz.de/10010941012
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The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)
Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 537-548
a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … as disclosure and financial reporting requirements. Audits, which serve as vital signalling mechanisms in capital markets … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …
Persistent link: https://www.econbiz.de/10010951630
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A justification for the role of audits?: adoption of International Financial Reporting Standards (IFRS) and jurisdictional analyses (Brazil, China,Japan and South Africa)
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2014
a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … as disclosure and financial reporting requirements. Audits, which serve as vital signalling mechanisms in capital markets … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …
Persistent link: https://www.econbiz.de/10011107937
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Derivatives and other financial instruments : disclosures
In: Financial reporting exposure draft / Accounting … 13 (1997)
Persistent link: https://www.econbiz.de/10004376300
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Outside finance, dominant investors and strategic transparency
Perotti, E.C.; Thadden, E.-L. von - 2001
protects firms when in a weak competitive position, while equity holders prefer more disclosure to maximize profitability when …
Persistent link: https://www.econbiz.de/10009460045
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Outside finance, dominant investors and strategic transparency
Perotti, E.C.; Thadden, E.-L. von - 2001
protects firms when in a weak competitive position, while equityholders prefer more disclosure to maximize profitability when …
Persistent link: https://www.econbiz.de/10009460052
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Corporate governance practices of Malaysian Chinese family owned business
Goh, Kian Seng - 2008
philosophy (which is largely family control) generally does not lend itself to transparency and disclosure. The situation is …
Persistent link: https://www.econbiz.de/10009485721
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Corporate Bonds, Bondholders and Corporate Governance
Çelik, Serdar; Demirtaş, Gül; Isaksson, Mats - Directorate for Financial, Fiscal and Enterprises … - 2015
Worldwide, primary corporate bond markets have become an increasingly important source of financing for non-financial companies. This trend is coupled with a relative decrease in traditional bank lending to non-financial companies and low levels of bond interest rates. Just as shareholders,...
Persistent link: https://www.econbiz.de/10011276711
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Disclosure of Beneficial Ownership and Control in Indonesia: Legislative and Regulatory Policy Options for Sustainable Capital Markets
Jurdant, Fianna - Directorate for Financial, Fiscal and Enterprises … - 2013
disclosure and enforcement of beneficial ownership and control as part of overall efforts to improve corporate governance …
Persistent link: https://www.econbiz.de/10011276713
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Beneficial Ownership and Control: A Comparative Study - Disclosure, Information and Enforcement
Vermeulen, Erik P.M. - Directorate for Financial, Fiscal and Enterprises … - 2013
Investor confidence in financial markets depends in large part on the existence of an accurate disclosure regime that …
Persistent link: https://www.econbiz.de/10011276717