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A roadmap for triggering the convergence of global ESG disclosure standards : lessons from the IFRS foundation and stakeholder engagement

Zaid, Mohammad A. A.; Issa, Ayman - In: Corporate governance : international journal of … 23 (2023) 7, pp. 1648-1669

Persistent link: https://www.econbiz.de/10014430942

A commentary on accounting standards and the disclosure problem : exploring a way forward

Elkins, Hamilton; Entwistle, Gary - In: Journal of international accounting auditing & taxation 33 (2018), pp. 79-89

Persistent link: https://www.econbiz.de/10011965356

The effect of financial statement incomparability on investment decisions

Anderson, Spencer B. - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 1-20

Persistent link: https://www.econbiz.de/10014303094

The unusual debate on non-GAAP reporting in the current standard practice : the lens of corporate governance

Arena, Claudia; Catuogno, Simona; Moscariello, Nicola - In: Journal of management & governance 25 (2021) 3, pp. 655-684

Persistent link: https://www.econbiz.de/10012618552

Stock market reaction, financial reporting quality and International Financial Reporting Standards (IFRS) convergence of listed firms in China

Nnadi, Matthias - In: Global business & economics review 17 (2015) 4, pp. 399-416

Persistent link: https://www.econbiz.de/10011498593

Toward a positive theory of disclosure regulation : in search of institutional foundations

Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824

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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://www.econbiz.de/10011500056

Disclosure of risk information in the European banking sector

Klepczarek, Emilia - 2015

The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...

Persistent link: https://www.econbiz.de/10012010950

Adoption of new IFRS in Bangladesh : disclosure level and benefits

Akhter, Aziza - In: Mudra : journal of finance and accounting 9 (2022) 1, pp. 75-92

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Compliance with the disclosure requirements of Germany's new market: IAS versus US GAAP

Glaum, Martin; Street, Donna L. - 2008

Persistent link: https://www.econbiz.de/10003716000

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