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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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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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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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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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The Influence of E-disclosure on the Ex-Ante Cost of Capital of Listed Companies in Brazil
Mendes-Da-Silva, Wesley; Onusic, Luciana Massaro; … - In: Journal of Emerging Market Finance 13 (2014) 3, pp. 335-365
The aim of this article is to show the existence of a relationship between voluntary disclosure via corporate websites … percentage points higher than the conservative companies); and (c) the metrics of corporate website disclosure did not appear to …
Persistent link: https://www.econbiz.de/10011099949
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Corporate governance in Greece: developments and policy implications
Spanos, Loukas - Volkswirtschaftliche Fakultät, … - 2005
This paper provides a comprehensive overview of corporate governance (CG) developments in Greece and has two objectives: to enrich the debate in this area and to contribute to the increasing literature by presenting the main aspects of the Greek CG framework; and to place the current CG...
Persistent link: https://www.econbiz.de/10011110429
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The role of external auditors in corporate governance: agency problems and the management of risk
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009
This paper not only recommends means whereby principal-agent problems could be addressed, but also considers various ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank regulations on risk taking and the need for a consideration of...
Persistent link: https://www.econbiz.de/10011260501
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Methods for multicountry studies of corporate governance: Evidence from the BRIKT countries
Black, Bernard; Carvalho, Antonio Gledson de; Khanna, … - In: Journal of Econometrics 183 (2014) 2, pp. 230-240
on our estimates which reflect potential remaining omitted variable bias. …
Persistent link: https://www.econbiz.de/10011077587