This paper presents some consequences of economic theory for the regulation of corporate accounting and disclosure … of accounting data-users and can serve as a guidance for the interpretation of legal rules concerning disclosure. (ii … (Milgrom/Roberts) – regulation of disclosure standards can also be seen as a function of the institutional setting, e.g. of the …

agriculture disclosure (FVAD), consequently proposing a standardized fair value disclosure model that could help agricultural … companies to improve their FVAD. Based on disclosure paragraphs in MFRS 141 Agriculture, a comprehensive FVAD index was … important empirical inputs of a positive association between top executives' management attributes and accounting disclosure …

code, top management, control environment, transparency and disclosure, rights of shareholders and stakeholders) on the … normative). The results also confirmed that there is no significant effect of t transparency and disclosure and the rights of …

firms. For this reason, corporate governance disclosure is receiving more and more attention from both a professional and … disclosure within the integrated reports. The analysis, conducted on a sample of 73 international firms, shows a positive effect … governance disclosure level in the integrated reporting context …

governance disclosure is gaining greater attention and the advent of integrated reporting offers a new interesting channel to … affect the level of corporate governance disclosure included in the integrated reports. Our analysis, conducted on a sample … governance disclosure. Moreover, it demonstrates a negative impact of CEO duality on corporate governance disclosure level. …

and regulatory framework for SOE disclosure and transparency. Some have made significant progress in terms of improving … information disclosure by SOEs with an accelerated process of corporatization of SOEs and adoption of adequate accounting … disclosure of financial and nonfinancial information about the activities of SOEs is critical. …