agriculture disclosure (FVAD), consequently proposing a standardized fair value disclosure model that could help agricultural … companies to improve their FVAD. Based on disclosure paragraphs in MFRS 141 Agriculture, a comprehensive FVAD index was … important empirical inputs of a positive association between top executives' management attributes and accounting disclosure …

code, top management, control environment, transparency and disclosure, rights of shareholders and stakeholders) on the … normative). The results also confirmed that there is no significant effect of t transparency and disclosure and the rights of …

This study examines the association between ownership structure and voluntary disclosure levels in the 2007 annual … voluntary disclosure. It is because the determined ownership structure provides firms lower incentives to voluntarily disclose … voluntary disclosure. Using a unweighted relative disclosure index for measuring voluntary disclosure. The extent of voluntary …

The adoption of International financial reporting standards (IFRS) has been presented in several empirical literature … financial reporting quality after the adoption of IFRS. Literature reveals that lack of proper enforcement of these high …-quality financial reports. This study therefore argues that the relationship between IFRS compliance and reporting quality revolves …

There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence … investigates whether these reports meet the minimum informational IFRS requirements. Adopted was the content analysis method, using … of the disclosure quality within the sample. Furthermore, our findings exposed a better level of disclosure for …