Tsalavoutas, Ioannis; Dionysiou, Dionysia - In: Journal of Applied Accounting Research 15 (2014) 1, pp. 22-42
Purpose – The purpose of this paper is to address recent calls for research regarding the valuation implications of mandatory disclosure requirements (cf. Hassan et al. , 2009; Leuz and Wysocki, 2008; Schipper, 2007). Design/methodology/approach – The paper measures compliance with all International...
