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The effect of corruption and culture on mandatory disclosure compliance levels : goodwill reporting in Europe
Mazzi, Francesco; Slack, Richard; Tsalavoutas, Ioannis - In: Journal of international accounting auditing & taxation 31 (2018), pp. 52-73
Persistent link: https://www.econbiz.de/10011901852
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Value relevance of financial risk disclosures
Costa Neto, Arlindo Menezes da; Oliveira, Atelmo Ferreira de - In: Journal of capital markets studies 7 (2023) 1, pp. 22-37
(IFRS) 7. Findings - The results show that for the sample and period, the disclosure index cannot be used as an explanatory …
Persistent link: https://www.econbiz.de/10014318177
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Determinants of compliance with mandatory disclosure : research evidence
Fernandes, Sônia Regina Pereira; Lourenço, Isabel Costa - In: Corporate ownership & control : international … 15 (2017/2018) 2, pp. 91-98
Persistent link: https://www.econbiz.de/10011992969
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Risk disclosure noncompliance
Adam-Müller, Axel F. A.; Erkens, Michael H. R. - In: Journal of accounting and public policy 39 (2020) 3, pp. 1-10
Persistent link: https://www.econbiz.de/10012253010
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Compliance costs and disclosure requirement mandates : some evidence
Fogel, Kathy; El-Khatib, Rwan; Feng, Nancy Chun; … - In: Research in accounting regulation 27 (2015) 1, pp. 83-87
Persistent link: https://www.econbiz.de/10011316565
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Motivating Compliance : Firm Response to Mandatory Existence Disclosure Policies
Boland, Colleen M. - 2019
Mandatory existence disclosure rules require an organization to disclose a policy's existence, but not its content. We examine policy adoption frequencies in the year immediately after the IRS required mandatory existence disclosure by nonprofits of various governance policies. We also examine...
Persistent link: https://www.econbiz.de/10012900428
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On‐Market Share Buy‐Backs : ASX Disclosure Requirements and Compliance
Holub, Mark; Mitchell, Jason - 2012
Our paper investigates the compliance of Australian listed firms with the ASX disclosure rules for on‐market share buy …‐backs. We find that firm compliance is reasonable for initial buy‐back announcements, but poor for final buy‐back notices. In … is the even lower degree of final notice compliance (42%) for buy‐backs tagged as having ‘unlimited’ duration. Across our …
Persistent link: https://www.econbiz.de/10014171750
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Swedish and Dutch listed companies' compliance with IAS 36 paragraph 134
Hartwig, Fredrik - In: International journal of disclosure and governance 12 (2015) 1, pp. 78-105
Persistent link: https://www.econbiz.de/10011327691
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Corporate governance and the level of Bahraini corporate compliance with IFRS disclosure
Juhmani, Omar - In: Journal of applied accounting research 18 (2017) 1, pp. 22-41
Persistent link: https://www.econbiz.de/10011595062
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The extent of compliance with FRS 101 standard : Malaysian evidence
Azhar Abdul Rahman; Mohd Diah Hamdan - In: Journal of applied accounting research 18 (2017) 1, pp. 87-115
Persistent link: https://www.econbiz.de/10011595080