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 provide an extension of a previous study by the author into compliance by … Institutions (AAOIFI). Design/methodology/approach – A number of compliance indexes are constructed to better understand compliance …. Findings – Compliance is found to be higher for some Islamic issues than for others. In a relative sense, compliance is found …