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 …

-for-performance sensitivity of the compensation and its disclosure as two dimensions of the board remuneration systems in the European countries. …

flow statement are mandated under many GAAP regimes, its disclosure has not been mandatory in Germany until recently …

This paper presents some consequences of economic theory for the regulation of corporate accounting and disclosure … of accounting data-users and can serve as a guidance for the interpretation of legal rules concerning disclosure. (ii … (Milgrom/Roberts) – regulation of disclosure standards can also be seen as a function of the institutional setting, e.g. of the …

Discretionary disclosure theory suggests that firms incentives to provide proprietary versus non …

This dissertation investigates the relation between firm disclosure, analyst forecast bias, and the cost of equity … capital (COEC). Since analyst forecast bias is associated with both implied COEC estimates and disclosure, it is important to … control for or remove it from COEC estimates when estimating the relation between disclosure and ex ante expected returns. I …

equity includes net book value, current earnings, and narrative disclosure, but not visual or numerical intellectual capital …) in a country has an influence on firms' current narrative, visual, and numerical intellectual capital disclosure being … study identifies narrative, visual, and numerical intellectual capital disclosure in firms' annual reports. Financial data …