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. …

expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose …, a disclosure index approach will be applied to half-year reports and annual reports for the year 2020 from European …