-quality standards may result in limited compliance and will undermine the effectiveness of these standards in terms of attaining high …-quality financial reports. This study therefore argues that the relationship between IFRS compliance and reporting quality revolves … technique, this study examined the role of corporate governance in the relationship between IFRS compliance and the reporting …

This study investigates the factors underlying non-compliance with IFRSs in Egypt. Evidence for this research was …

natural resource on compliance individual decisions of users operating under a common property regime and a system of … also a reduction in extraction levels; however, in this case fishermen have levels of non compliance and extractions higher …

We use a matched firm-employee data set to examine the extent of compliance with minimum wage and overtime pay … regulations in Chinese formal sector firms. We find evidence that there is broad compliance with legal minimum wages in China … there is substantial non-compliance with overtime pay regulations; almost 29% of the employees who work overtime are not …

order to fully understand the nature of this non-compliance, we need to compare the counterfactual wage distribution without … the minimum wage law to the current wage distribution. Such a comparison could reveal partial compliance, where employers … raise wages some of the way to the minimum wage, to balance out the benefits of non-compliance with the costs and penalties …

America, the minimum wage in Thailand does not reduce overall wage inequality owing to the high non-compliance rate and weak …

This article studies minimum wage non-compliance in Honduras, a dual labor market with high wage floors that are weakly … measure compliance at the intensive margin. I first explore cross-sectional heterogeneity in violations using household survey … data. Then, I quantify compliance adjustments to minimum wage hikes by comparing indices before and after a large …

impact of a range of potentially contingent factors on hospitals compliance with the accrual financial and cost accounting …

. This study investigates the role of tax compliance for platform users by employing an online experiment ( n=286). The … results indicate that consumers perceive providers' tax compliance and consider it as a trust-enhancing signal. In further …